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V0924-25 27 May 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

Plastic packaging tax deduction possible for FCA exports

A company asks whether it can deduct fees from the tax on non-reusable plastic packaging when exporting goods under FCA terms. The DGT responds that deduction is allowed if the shipment is proven to be outside the tax jurisdiction and the tax has been paid in advance.

The question raised

Deduction of the amounts borne or paid under the Special Tax on non-reusable plastic packaging.

The DGT's ruling

The taxpayer who makes intra-Community acquisitions may reduce the tax amounts accrued for products that have been sent outside the territory to which the tax applies. This deduction requires adequate proof of shipment or transport by the taxpayer, or by a third party on their behalf or for their account, in addition to proving the prior payment of the tax. The use of an Incoterm such as FCA does not prevent the right to deduction, provided that the requirements for proof and accreditation are met.

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