Non-taxpayers may request a refund of the tax on plastic packaging

The special tax on non-reusable plastic packaging generates specific tax obligations for various actors in the supply chain. Recently, the Dirección General de Tributos (DGT) has clarified the scope of the right to a refund of this tax for those parties who, without being direct taxpayers, have borne the cost of the tax.

What the DGT has resolved

The ruling addresses the possibility of recovering the tax when packaged products are sent outside the territory of application of the tax. The criteria establish that purchasers who do not hold the status of manufacturers, importers, or intra-Community purchasers may request a refund provided they meet two fundamental requirements:

• Proof of shipment: They must demonstrate that the products have left the territory of application of the tax.
• Proof of payment: They must prove that the tax has been effectively paid.

Regarding the procedure, the request must be formalized using Form A22. The ordinary period for this procedure is the first twenty calendar days following the close of each quarter. However, the DGT confirms that it is possible to submit refund requests for previous periods, provided that the four-year statute of limitations established by current regulations has not expired.

What it means for you

If your company markets products packaged in plastic and part of that stock is destined for areas outside the scope of application of this tax, you could be bearing a recoverable cost. This resolution allows purchasers who are not the usual taxable persons (such as manufacturers or importers) to avoid losing the economic burden of the tax in export operations or shipments outside the national territory.

What should be done

To ensure the right to a refund, it is necessary to maintain rigorous traceability that links the payment of the tax with the final destination of the goods. It is essential to have documentation proving the exit of the products from the territory of application and to verify that the submission deadlines comply with the quarterly calendars or, where applicable, within the four-year statute of limitations. It is recommended to assess the particular situation of each operation to determine the feasibility of requests for past periods.