Tax benefits
Learn about the tax benefits provided for in the Plastic Tax regulations
Refund cases
The refund cases refer to the importation and acquisition in Spanish territory of products subject to the tax and take into consideration the characteristics of the product or its destination.
Specifically, if you are an importer, by submitting the form provided for this purpose, you can request a refund of the tax paid upon importation when the imported products:
- They are sent outside Spanish territory, by the importer or by a third party on their behalf or on their behalf.
- They are destroyed or become unsuitable for use if the destruction or unsuitability occurs prior to the first delivery or making available of the products in Spanish territory.
- They are returned, after delivery or making available in Spanish territory, after refund of the tax to the purchaser in Spanish territory.
On the other hand, if you are a purchaser in Spanish territory of products subject to the tax and you do not have the status of taxpayer, by submitting the form provided for this purpose, you can request a refund of the tax paid on the acquisition when the products purchased:
- They are sent outside Spanish territory.
- They are single-use plastic containers and are intended for packaging of medicines, health products, food for special medical uses, infant formula for hospital use or hazardous waste of health origin.
- They are semi-finished plastic products and are intended to obtain single-use plastic containers for medicines, health products, food for special medical uses, infant formula for hospital use or hazardous waste of health origin.
- They are plastic products and are intended for the closure, marketing or presentation of single-use plastic containers of medicines, health products, foods for special medical uses, infant formula for hospital use or hazardous waste of health origin.
- They are modified and can be reused.
- They are semi-finished plastic products and are intended for obtaining non-reusable containers that contain plastics.
- They are products that contain plastics and are not intended to allow the closure, marketing or presentation of non-reusable packaging.
The model to request the refund will be model A22 “Special tax on non-reusable plastic containers. Refund request”, approved by Order HFP/1314/2022, of December 28.