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V3038-23 21 November 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial

Importers may claim tax refunds if products are sent outside the national territory

A company sought clarification on whether returning imported products to a supplier outside Spain qualifies for a tax refund due to export or a refund following delivery. The DGT clarifies that sending imported products outside the territory falls under the provision for shipment outside the scope of the tax.

The question raised

The taxpayer raises several questions regarding the Special Tax on non-reusable plastic packaging.

The DGT's ruling

Importers of products subject to the tax who ship them outside the territory of application thereof are entitled to request a refund of the amount paid pursuant to Article 81.1.a) of Law 7/2022. In the case of a refund following delivery (letter c), the acquirer is the party who receives the products from the importer and subsequently returns them. The application must be submitted using Form A22 within the first twenty calendar days of the following quarter.

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