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V1305-25 11 July 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 of plastic packaging tax possible if goods are shipped abroad

A canned goods factory asks whether it can claim a refund of the special tax on non-reusable plastic packaging when exporting. The DGT states that the buyer is entitled to claim the refund if it can prove the goods were shipped outside Spain and the tax was paid.

The question raised

Whether the consultant is entitled to request the refund of the amounts paid under the Special Tax on non-reusable plastic packaging

The DGT's ruling

The acquirer who is not a taxpayer is entitled to a refund pursuant to Article 81.1.d) of Law 7/2022 if they prove the shipment of the products outside the territory of application. The standing to request it does not require the applicant to carry out the shipment directly, but rather that the exit of the product and the payment of the tax be proven. The effectiveness of the refund is conditional upon the proof of these facts and the absence of unjust enrichment.

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