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A food company has requested a ruling regarding the treatment of the special tax on non-reusable plastic packaging, specifically concerning the classification of semi-finished sheets, refund mechanisms for export or destruction, and required evidence. The DGT clarifies that these sheets are taxable products and outlines the various procedures for refunds or deductions based on the origin and destination of the packaging.
Cuestión planteada Solicita contestación a varias preguntas en relación con el Impuesto especial sobre los envases de plástico no reutilizables.
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