Refund of the tax on plastic packaging for semi-finished materials

The Directorate General of Taxes (DGT) has issued a relevant ruling regarding the application of the Special Tax on non-reusable plastic packaging in operations involving the acquisition of semi-finished materials. The inquiry focused on determining whether a company that acquires plastic products for purposes other than the manufacture of packaging can recover the tax previously paid.

What the DGT has ruled

The administration has clarified that semi-finished plastic products fall within the objective scope of this tax. However, the regulations provide an exception for cases where the final destination of the product is not the production of packaging.

Specifically, the DGT establishes that if the acquired plastic products are not used to manufacture packaging, the refund provision set out in Law 7/2022 is applicable. This includes situations where the material is used for recycling processes or other industrial uses that do not result in a final piece of packaging.

What this means for you

For companies operating in the plastic value chain, this ruling is fundamental. If your activity involves the purchase of semi-finished materials that are not transformed into packaging, you have the right to request a refund of the tax that has already been settled in previous stages of the chain.

However, this right is not automatic. The possibility of recovering these amounts is strictly linked to the fulfillment of two essential requirements:

• Accreditation of use: It must be proven before the State Tax Administration Agency (AEAT) that the products are not intended for the production of packaging.
• Accreditation of payment: It is necessary to irrefutably demonstrate that the tax has already been paid upon the acquisition of said materials.

What should be done

Given the need to recover these amounts, it is necessary to have solid technical and accounting documentation that supports the final use of the plastic material. The ability to demonstrate that the semi-finished product is intended for recycling processes or other uses not subject to the purpose of packaging is the key to a successful refund request. It is recommended to assess the specific situation of each production process and the traceability of the acquired materials.