Deduction of plastic packaging tax on intra-Community acquisitions

The Directorate General of Taxes (DGT) has issued a relevant ruling for companies involved in intra-Community acquisitions of products containing non-reusable plastic packaging. The issue focuses on the possibility of deducting the special tax amounts incurred when such products are destined for export.

What the DGT has ruled

The advisory body has determined that a taxpayer making intra-Community acquisitions is entitled to reduce the tax amounts accrued for those products that have been sent outside the territory where the tax applies. For this deduction to be valid, the regulations require compliance with two fundamental conditions:

• Proof of shipment: The transport of the products outside the national territory must be proven, whether carried out by the taxpayer themselves or by a third party acting on their behalf or for their account.
• Proof of payment: It is necessary to demonstrate the prior payment of the corresponding tax.

Furthermore, the ruling clarifies that the use of international delivery terms, such as the Incoterm FCA, does not nullify the right to the deduction, provided that the ability to provide the required proof of shipment and transport is maintained.

What it means for you

For companies that acquire products with plastic packaging and whose activity involves the export of these goods, this ruling confirms the feasibility of recovering the cost of the special tax. The key lies not in the delivery condition agreed upon with the supplier, but in the documentary capacity to demonstrate that the product has effectively left the national territory.

What should be done

It is necessary to establish strict documentary control protocols to ensure that every export is supported by the necessary transport evidence. Information management must allow for the unequivocal linking of the tax payment with the physical movement of the goods outside national borders. It is recommended to assess the specific situation of each operation and the available supporting documentation to guarantee compliance with the requirements of Law 7/2022 and Law 58/2003.