The AEAT denies the refund of the Plastic Packaging Tax based on the responsibility for the transportation of the goods.

Let us remember that since January 1, 2023, the Special Tax on Non-Reusable Plastic Packaging (IEPNR) is in effect, which applies to the manufacture, import, or acquisition within the national territory of non-reusable packaging that contains plastic (a tax managed through declaration models 592 and A22).

The regulations detail the cases in which it is possible to apply for a deduction (through model 592) or request a refund (through model A22) of the tax already paid and establish which subjects are entitled to do so. In either case, it is a requirement to recover this tax to be able to justify the shipment of the products outside the area of application (TAI).

Well, the General Directorate of Taxes (DGT) has recently commented in its binding resolutions V0873-23 and V0876-23 on this right to deduction or refund. According to the DGT, the purchaser can apply for the deduction or request the refund of the tax paid only if they take responsibility for the transportation of the products outside the TAI. Otherwise, the DGT concludes that it would be the non-established purchaser who would have the right to request the refund.

Based on these resolutions, we have been able to confirm in the practice of our clients that the AEAT is already denying some refund requests for this reason. The AEAT denies these refunds for purchasers who have not directly assumed responsibility for the transportation of the products, even though the literal wording of the applicable regulation only requires that purchasers be able to prove the shipment outside the TAI, without mentioning the obligation to assume the transportation.

Therefore, we have deemed it necessary to inform about this practice being carried out by the tax administration so that clients are aware of it and can consider possible measures to mitigate the negative economic impact that this type of regularization may entail.