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Tax benefits

Learn about the tax benefits provided for in the regulations on the Plastic Tax

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Refund cases

The refund assumptions refer to the import 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 on the import when the imported products:

  • They are sent outside of Spanish territory, by the importer or by a third party on his behalf or on his account.
  • They are destroyed or become unsuitable for use if the destruction or unsuitability occurs prior to the first delivery or provision of the products in Spanish territory.
  • They are returned after delivery or provision in Spanish territory, subject to tax reimbursement to the purchaser in Spanish territory.

On the other hand, if you are a purchaser in Spanish territory of products subject to tax and you do not have the status of taxpayer, by submitting the form provided for this purpose, you may request a refund of the tax paid on the acquisition when the products purchased:

  • They are shipped outside of Spanish territory.
  • They are single-use plastic containers and are intended for packaging medicines, medical products, foods for special medical uses, infant formula for hospital use or hazardous waste of medical origin.
  • They are semi-finished plastic products and are used to obtain single-use plastic containers for medicines, medical products, foods for special medical uses, infant formula for hospital use or hazardous waste of medical origin.
  • They are plastic products and are intended for the closing, marketing or presentation of single-use plastic containers for medicines, medical 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 used to obtain non-reusable containers that contain plastics.
  • These are products that contain plastics and are not intended to allow the closure, marketing or presentation of non-reusable containers.

The model to request the refund will be model A22 “Special tax on non-reusable plastic packaging. “Refund request”, approved by Order HFP/1314/2022, of December 28.