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Tax benefits

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

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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-subjection:

  • The manufacture of products subject to tax when they are destroyed or become unsuitable for use prior to the tax becoming due.
  • The manufacture of products subject to 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 account.
  • The manufacture, import or intra-Community acquisition of paints, inks, lacquers and adhesives designed to be incorporated into products that form part of the target scope.
  • The manufacture, import or intra-community acquisition of non-reusable packaging containing plastic when they are not designed to be delivered together with the goods.