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A company purchasing non-reusable plastic packaging for resale has enquired whether it can recover the tax paid. The DGT has ruled that a refund can only be requested if the company falls within the specific circumstances provided for by law and provides proof of payment and its status with the AEAT.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, se plantea la posibilidad que tiene la empresa consultante de recuperar el importe del impuesto pagado.
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