Back to index
V1486-26 11 June 2026 · 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

Right to refund plastic packaging tax on exports outside application area

A company asks whether it can reclaim the special tax on non-reusable plastic packaging for goods sent outside the tax area and how to proceed for past periods. The DGT responds that it depends on whether the company is a taxpayer, and that late applications are possible if the period has not prescribed.

The question raised

Question raised The consultant wishes to know whether they are entitled to request a refund of the Special Tax on non-reusable plastic packaging regarding products sent outside the territory of application of the Tax and, where applicable, regarding the procedural aspects of said refund, in particular, regarding the refund request for the described operations for both current periods and for past periods that have not expired.

The DGT's ruling

If the company is not a taxpayer (does not manufacture, import, or carry out intra-community acquisitions), it may request a refund using form A22 provided that it proves the shipment and the payment. If it is a taxpayer due to intra-community acquisition, it shall apply an exemption if the shipment occurs prior to the self-assessment, or a reduction in tax liabilities if it occurs subsequently. Refund requests may be submitted after the deadline provided that four years have not elapsed since the date on which the request could have been made.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Book a meeting Write to the firm
Email
Contact