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V2570-25 ·18 December 2025 ·consulta-vinculante Low impact
Tax

Right to a refund of the plastic packaging tax for non-taxpayer purchasers shipping products outside the territory of application

A detergent manufacturer asks if it can recover the special plastic packaging tax paid on bottles sent abroad. The DGT confirms it can claim it if not a taxpayer and provides proof of shipment and payment.

In 6 key points

How it affects those involved

Taxpayers may be able to reclaim plastic packaging tax on exported bottles if they are not registered as contributors and can prove shipment and payment.

Lifecycle

2025-12-18PublishedPublished 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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