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V2005-25 ·27 October 2025 ·consulta-vinculante Medium impact
Tax

VAT treatment of financial contributions from SCRAP for packaging waste management

The DGT confirms that financial contributions from producers and deposits in deposit, return and refund systems are subject to VAT as compensation for waste management services.

In 6 key points

How it affects those involved

Financial contributions and deposits in return systems are now subject to VAT under the extended producer responsibility framework.

Lifecycle

2025-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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