Doctrine by topic · DGT Observatory

Refund of Input Tax: 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

Settled doctrine High confidence 48 rulings · 2014–2026

Current position

To recover input IVA, taxable persons must use the general procedure provided for in Article 115 of the IVA Law. The right to deduction requires proving the intention to allocate the tax amounts to a business activity. An excess of input tax over output tax may be offset in subsequent returns within a period of four years.

The DGT's position remains constant regarding the tax recovery mechanisms. Rulings confirm that the refund of input tax must be channeled through the general procedure or the offsetting of credit balances. No changes are observed in the recovery logic, but rather a repeated application of the current regulations.

Analysis based on 44 of 48 rulings with a stated position. Updated 20 September 2026.

Rulings on this topic

24
V0953-26 29 Apr 2026

Only one delivery of goods occurs between supplier and traveller

SG de Impuestos sobre el Consumo
entrega de bienesrégimen de viajerospoder de disposiciónentidad colaboradoraexención LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 21.2º-A)
Affects CompanyExpat · Non-residentIndividual
V1311-25 11 Jul 2025

Recovery possible for plastic packaging tax if shipment outside application territory

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesterritorio de aplicación del impuestoadquirente no contribuyentedevolución de cuotasenriquecimiento injusto Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circularLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1305-25 11 Jul 2025

Recovery of plastic packaging tax possible if goods are shipped abroad

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesdevolución de cuotasterritorio de aplicaciónadquirenteenvío fuera del territorio Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0429-23 24 Feb 2023

Imports of non-reusable plastic packaging are subject to the relevant special tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizabledespacho a libre prácticadeclaranterepresentante fiscaldevolución de cuotas Ley 7/2022Reglamento (UE) n.º 952/2013
Affects CompanyExpat · Non-residentIndividual

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