Tax benefits
Learn about the tax benefits provided for in the Plastic Tax regulations
Non-taxable cases
The cases of non-taxation refer to the manufacture, import or intra-community acquisition of products subject to the tax and take into consideration the characteristics of the product or its destination. Specifically, the following are cases of non-restraint:
- The manufacture of products subject to the tax when they are destroyed or become unsuitable for use prior to the accrual of the tax.
- The manufacture of products subject to the tax when they are intended to be sent directly outside of Spanish territory by the manufacturer or by a third party on its behalf or on its behalf.
- The manufacturing, import or intra-Community acquisition of paints, inks, lacquers and adhesives designed to be incorporated into products that are part of the target scope.
- The manufacture, import or intra-community acquisition of non-reusable containers containing plastic when they are not designed to be delivered together with the goods.