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Deduction: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Low confidence 47 rulings · 2014–2026

Current position

In intra-Community acquisitions, it is possible to reduce the quotas accrued for products sent outside the territory of application of the tax, provided that the shipment or transport and the prior payment of the tax are proven. In the scope of IRNR (Non-Resident Income Tax), the IRPF (Personal Income Tax) payments on account made before proving the change of residence are deductible from the IRNR quota if they correspond to income subject to said tax.

The DGT's position does not show a doctrinal evolution regarding a single concept, as the rulings address different deduction matters (IVA [VAT], IRPF, ISD [Gift and Inheritance Tax], and IRNR). The criteria remain consistent in their respective areas, treating the deduction as a direct consequence of complying with requirements regarding the allocation or proof of the transaction.

Analysis based on 43 of 47 rulings with a stated position. Updated 15 September 2026.

Rulings on this topic

24
V0924-25 27 May 2025

Plastic packaging tax deduction possible for FCA exports

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesdeducciónadquisiciones intracomunitariasincoterm fcaterritorio de aplicación del impuesto Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1274-24 31 May 2024

Tax deductions or refunds available for plastic packaging exported from Spain

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesadquisición intracomunitariaimportacióndeduccióndevolución Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual

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