Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The refund of the tax on non-reusable plastic packaging allows purchasers who are not taxpayers to recover the tax paid when the packaging is sent outside the territory of application. In the case of semi-finished plastic products that are not used to obtain packaging, the refund under article 81.1.e.g) of Law 7/2022 applies. The latter requires proving to the AEAT that the product is not intended for packaging and accrediting the payment of the tax.
The sequence shows a thematic dispersion that prevents establishing a single doctrinal evolution, as the rulings deal with different matters (ITP, alcohol, and plastic). Regarding the tax on plastic packaging, the position remains constant in the application of the refund scenarios of Law 7/2022 according to the nature of the product and the destination of the shipment.
Analysis based on 27 of 29 rulings with a stated position. Updated 24 September 2026.