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An orthopaedic products company has enquired whether it can recover the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that, although not a taxpayer, the company may request a refund if it proves that the packaging is intended for medical products or is dispatched outside the tax territory.
Cuestión planteada La consultante pregunta si en el caso expuesto les es de aplicación la devolución del artículo 81.e) de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular.
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