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V0026-25 10 January 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases de plástico no reutilizables

Right to a refund of the tax on plastic packaging for semi-finished products not intended for packaging

A packaging manufacturer asks whether it can recover tax paid on plastic semi-finished goods waste in its production process. The DGT confirms that a refund may be claimed via form A22 if it can be proven the material was not used to produce packaging.

The question raised

Question posed The taxpayer asks:

The DGT's ruling

Semi-finished plastic products are included within the scope of the tax. If these products are not intended for the production of packaging subject to the tax (as is the case with scrap), the purchaser is entitled to a refund of the amount paid. The application must be submitted using form A22 within the first twenty calendar days of the quarter following the event triggering the refund, providing evidence certifying both the payment and that the material was not converted into packaging.

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