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A company has enquired whether it can recover the tax paid on industrial film rolls which, after processing, generate waste that cannot be reused. The Directorate-General for Taxes (DGT) has ruled that a refund may be requested if it is proven that said material is not intended for the production of packaging.
Cuestión planteada Tratamiento fiscal de la operación a efectos del Impuesto especial sobre los envases de plástico no reutilizables.
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