Refund of the plastic packaging tax on shipments outside Spain

The Directorate General of Taxes (DGT) has clarified the conditions under which companies can recover the amounts paid for the Special Tax on non-reusable plastic packaging when products are destined for markets outside the national territory of application.

What the DGT has ruled

The binding ruling establishes that the tax refund is appropriate in two main scenarios: when the applicant is the importer of products that are ultimately shipped outside the territory of application, or when the applicant is an acquirer who is not a taxpayer but proves the shipment of said products abroad.

The legitimacy to make this request extends to both the last seller within Spanish territory and the first customer located outside of it. It is important to note that the regulations do not require the transport of the goods to be carried out directly by the applicant for the refund to be appropriate.

What this means for you

For distribution and commercialization companies, this ruling defines the roadmap to avoid a double tax burden in export operations. However, the recovery is not automatic. The effectiveness of the refund is conditioned on the ability to prove two fundamental elements:

• Reliable proof of the shipment of the products outside the territory of application.
• Proof of the effective payment of the tax.

Furthermore, the Administration has the power to deny the refund if it demonstrates that the applicant has already passed on the tax burden to the sale price, with the aim of avoiding unjust enrichment.

What should be done

Companies must ensure rigorous documentary traceability that links the purchase of the product with its subsequent exit from the national territory. It is necessary to have evidence that certifies both the payment of the tax and the effective delivery to the customer abroad. Since the Administration can verify whether the tax has already been passed on in the price, the management of accounting and transport documentation is decisive for the success of the request. It is recommended to assess each operational situation individually to determine the exact legitimacy according to the role in the supply chain.