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V3247-23 ·14 December 2023 ·consulta-vinculante Medium impact
Tax

Refund of plastic packaging tax cannot be requested if the customer bears the transport costs

A fruit and vegetable company has enquired whether it can claim a refund for the non-reusable plastic packaging tax when its products are shipped abroad. The Directorate General for Taxes (DGT) has ruled that a refund cannot be requested if the customer bears the transport costs; however, if the company undertakes the transport, the transaction would be exempt from the tax.

In 5 key points

How it affects those involved

Companies exporting goods in non-reusable plastic packaging must ensure they manage the transport arrangements themselves to qualify for tax exemption, rather than having the customer handle logistics.

Lifecycle

2023-12-14PublishedPublished 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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