Refund of the tax on plastic packaging through exportation

The Directorate General of Taxes (DGT) has issued a relevant ruling regarding the possibility of recovering the amounts paid under the Special Tax on non-reusable plastic packaging in cases of exportation.

What the DGT has ruled

The inquiry addressed whether a purchaser who does not hold the status of a taxpayer is entitled to request a refund of the amounts paid when the products in the packaging are sent outside the territory subject to the tax. The DGT has ruled that, pursuant to Article 81.1.d) of Law 7/2022, the purchaser is entitled to such a refund provided they can prove the shipment of the products outside of Spain.

A fundamental aspect of the resolution is that the legitimacy to make the request does not require the applicant to be the one who directly carries out the physical shipment. The determining factor is the ability to prove two essential facts:

• The effective exit of the product from the territory subject to the tax.
• The prior payment of the corresponding tax.

Furthermore, the administration emphasizes that the effectiveness of the refund is conditional upon ensuring that no unjust enrichment occurs and that the documentation supporting the exportation is correctly provided.

What this means for you

This criterion has a direct impact on companies operating in the supply chain that, without being directly responsible for the taxable event, bear the cost of the tax when acquiring non-reusable plastic packaging. If your commercial activity involves the acquisition of these materials for products that are ultimately exported, there is a way to recover this fiscal cost, preventing the tax from becoming an unrecoverable expense for the company.

What should be done

To ensure the viability of any such request, it is necessary to establish rigorous documentary control processes. The key lies in the traceability of the product from its acquisition to its exit from the national territory. It is necessary to have reliable evidence linking the purchase of the packaging with the final exportation of the product, ensuring compliance with the requirements of Law 7/2022 and Law 58/2003. It is recommended to assess each particular situation to determine if the available documentation is sufficient to prove the exit of the product to the Administration.