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V0662-23 17 March 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

A non-taxpayer client may request a tax refund for exported plastic packaging

A printing and packaging handling company inquires as to who may request a refund of the tax on non-reusable plastic packaging upon export. The DGT clarifies that a client who is not a taxpayer may request it if they prove the export and the payment of the tax.

The question raised

Question posed: Request to know who is responsible for requesting the refund of the Special Tax on non-reusable plastic packaging and what documentation or supporting evidence should be provided.

The DGT's ruling

Acquirers who do not hold the status of taxpayers are entitled to request a tax refund if they prove the shipment of the products outside the territory of application. This refund requires proving the exit of the products and the payment of the tax through admissible means of evidence, such as purchase invoices or specific certificates. The status of manufacturer shall be granted if the handling involves incorporating other plastic elements that become part of the packaging.

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