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V1311-25 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 possible for plastic packaging tax if shipment outside application territory

A packaging distribution company asks whether it can reclaim the special tax on non-reusable plastic packaging for international shipping on FOB terms. The DGT confirms that recovery is possible if the shipment is proven to be outside the tax application territory and if the tax has been paid, either as importer or as a non-taxable buyer.

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 refund is applicable if the applicant is an importer of products sent outside the territory of application or if they are an acquirer who is not a taxpayer and proves such shipment. The standing to request the refund extends to both the last seller within Spanish territory and the first customer outside the territory, without the transport needing to be carried out directly by the applicant. The effectiveness of the refund requires proof of shipment and payment of the tax, and the Administration may deny it if it proves that the applicant has already transferred the tax burden to the price, thereby avoiding unjust enrichment.

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