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V3011-23 ·20 November 2023 ·consulta-vinculante Medium impact
Tax

Refund of plastic packaging tax may be requested if exempt use is proven

A company purchasing non-reusable plastic packaging within the EU and selling it in Spain has enquired whether it can apply for an exemption or recover the tax if the packaging is intended for specific uses (medicines, medical devices, etc.). The Directorate General for Taxes (DGT) indicates that, since the final use is unknown at the time of purchase, the exemption cannot be applied immediately; however, the company is entitled to request a refund if it can prove the packaging is destined for an exempt use.

In 6 key points

How it affects those involved

Companies dealing in plastic packaging must maintain rigorous documentation to prove the final destination of products to claim tax exemptions or refunds.

Lifecycle

2023-11-20PublishedPublished 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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