Tax benefits

Exemption assumptions

The exemption assumptions refer to the manufacture, import or intra-community acquisition of products subject to the tax and take into consideration the characteristics of the product, the quantity or its destination. Specifically, the following are exemption cases:

• The manufacture, import or intra-community acquisition of non-reusable containers containing plastic when they are intended to perform their function in medicines, medical devices, foods for special medical uses, infant formula for hospital use or hazardous waste of health origin.
• The manufacture, import or intra-community acquisition of semi-finished plastic products when they are intended to obtain packaging for medicines, medical products, food for special medical uses, infant formula for hospital use or hazardous waste of medical origin.
• The manufacture, import or intra-community acquisition of products containing plastic when they are intended to allow the closure, marketing or presentation of single-use containers for medicines, medical devices, foods for special medical uses, infant formula for hospital use or hazardous waste of health origin. 

In these three cases of exemption, if the products are delivered or made available, the destination is accredited by the purchaser's prior declaration stating this. If this is not the destination, the purchaser who unduly enjoys the exemption commits a serious specific tax offence which is punishable by a proportional fine of 150% of the unpaid amount and a minimum amount of 1,000 euros.

In addition, the following are exemption assumptions:

• The import or intra-community acquisition of non-reusable containers containing plastic when introduced into Spanish territory for use in medicines, medical products, food for special medical uses, infant formula for hospital use or hazardous waste of medical origin.
• The manufacture, import or intra-community acquisition of plastic rolls used in bales or bales for silage of fodder or cereals for agricultural or livestock use.
• The intra-community acquisition of products subject to tax when, before the end of the deadline for submitting the corresponding self-assessment, they are intended to be sent directly outside of Spanish territory by the intra-community purchaser or by a third party in his name or on his behalf.
• The intra-community acquisition of products subject to tax when they are destroyed or become unsuitable for use before the end of the deadline for submitting the corresponding self-assessment.
• The import or intra-Community acquisition of non-reusable packaging when the total weight of non-recycled plastic contained therein does not exceed 5 kilograms in one month. In the case of importation, the DUA must indicate that this exemption applies.

Finally, the following are also exemption cases:

• The manufacture, import or intra-community acquisition of semi-finished plastic products when they are not intended to obtain non-reusable packaging containing plastic.
• The manufacture, import or intra-community acquisition of products containing plastic when they are not intended to allow the closure, marketing or presentation of non-reusable containers containing plastic.

In these two cases of exemption, if the products are delivered or made available, the destination will be accredited by means of a prior declaration by the purchaser stating this. If this is not the destination, the purchaser who unduly enjoys the exemption commits a serious specific tax offence which is punishable by a proportional fine of 150% of the unpaid amount and a minimum amount of 1,000 euros.