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V2274-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Tax refunds may be requested for plastic packaging leaving the national territory

A shipping cooperative has requested clarification regarding the special tax on non-reusable plastic packaging for containers loaded onto vessels and discharged at ports. The Directorate-General for Taxes (DGT) clarifies that packaging leaving the national territory is eligible for a tax refund and determines the conditions under which the entry of packaging constitutes an import or an intra-Community acquisition.

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2023-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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