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V0637-25 8 April 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre envases de plástico no reutilizables

Recovery possible for plastic packaging tax if raw material not used for packaging

A packaging manufacturer asks whether it can recover the tax paid on semi-finished plastic reels not used for packaging but recycled. The DGT confirms that recovery is possible if it can prove the material is not destined for packaging.

The question raised

The taxpayer wishes to know whether she can request a refund of the special tax on non-reusable plastic packaging previously paid upon making an intra-Community acquisition, for the semi-finished plastic material she acquires and does not use in the manufacture of her packaging, but instead recycles, or whether, conversely, any exemption or deduction provision applies to her.

The DGT's ruling

Semi-finished plastic products are included within the objective scope of the tax. If the acquired products are not used to obtain packaging, the refund provision set forth in Article 81.1.e.g) of Law 7/2022 is applicable. This refund is conditional upon proving to the State Tax Administration Agency that the products are not intended to obtain packaging and upon certifying the payment of the tax.

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