Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
Manufacturers, importers, and intra-Community purchasers of non-reusable plastic packaging are taxpayers of the tax. Intra-Community purchasers must self-assess the tax using Form 592 and comply with registration and stock book obligations. The refund of the tax is permitted to those who are not taxpayers if they prove the shipment outside the territory and the payment thereof.
The DGT's position remains constant regarding the definition of taxpayers and the obligations arising from intra-Community acquisitions. The exemption cases for medical products and the refund mechanisms for non-taxpayers who export products have been specified.
Turning points
Establishes the liability but exemption of packaging intended to contain medicines or medical products according to article 75.b) of Law 7/2022.
Defines that products intended to contain samples for in vitro analysis are not considered packaging as the samples are not goods.
Specifies the possibility of requesting a tax refund for non-taxpayers who prove the shipment outside the national territory.
Analysis based on 55 of 58 rulings with a stated position. Updated 23 September 2026.