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V2379-23 ·5 September 2023 ·consulta-vinculante Medium impact
Tax

Right to refund of plastic packaging tax if semi-finished material is not intended for the production of packaging

A company has enquired whether it can recover the tax paid on industrial film rolls which, after processing, generate waste that cannot be reused. The Directorate-General for Taxes (DGT) has ruled that a refund may be requested if it is proven that said material is not intended for the production of packaging.

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2023-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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