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V3165-23 ·5 December 2023 ·consulta-vinculante Medium impact
Tax

Tax refund possible if Big Bag packaging is proven to be reusable after conditioning

The taxpayer inquired whether the subsequent conditioning of Big Bag packaging allows them to be classified as reusable for the purpose of claiming a refund of the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) indicated that if it is proven through valid means that the packaging can be reused following modification, a refund is applicable.

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2023-12-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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