Many are the doubts that this new tax has generated in its application after its recent entry into force, also taking into account that it is pending regulatory development.

One of the questions that is raising more queries to professional firms is the one related to the refund procedure of the tax paid.

Let us remember that according to Law 7/2022, on waste and contaminated soil, the taxpayers of the Tax (and consequently who must settle and pay the Tax) are the Manufacturers of non-reusable plastic containers, or those who import or make intra-community acquisitions of said products to the territory of application of the Tax.

However, in commercial traffic and according to article 82.9 of the Law, said tax must be charged directly to the client by the supplier (tax subject) and consequently, in the end, the fiscal burden of the tax falls on a third party who It is not the passive subject indicated by the Law.

In this case, is it possible that the company to which the tax has been charged can request a refund?

The answer is that, if this client proceeds to send the non-reusable plastic container outside of Spain, he will be able to recover the tax paid.

The Law itself in its article 81.3 is the one that establishes that they have the right to request a refund of the tax paid, under the conditions established by law.

"The purchasers of the products that are part of the objective scope of the tax, who, not having the status of taxpayers, accredit the shipment of the same outside the territory of application of that one".

Consequently, and despite not being the taxpayers of the tax, the customer receiving the non-reusable plastic containers that has borne the repercussion of the Tax can request a refund of the same, provided that they proceed to send said product outside the territory of application. of the Tax.

To do this, you must use the A22 model recently approved by Order HFP/1314/2022 of December 28, which is quarterly and will be submitted within twenty calendar days following the end of each quarter.

Along with said model, and in the absence of regulatory development on this point, the documentation proving the payment of the tax must be attached, as well as the shipment of the non-recyclable plastic container outside of Spain.

To do so, it is necessary that, among other specific information, the invoice item corresponding to the payment of the tax and the amount to which it amounts to appear conveniently broken down.

On the other hand, in this analyzed case, it will not be necessary to register in the Territorial Registry of the special tax, since as established by the Law in its articles 82.3 and 72.1, this obligation only falls on the manufacturers of non-reusable plastic containers. or those who make the intra-community acquisition of these products.

In turn, and in application of article 82.4 and 5 of the Law as well as article 7 of Order HFP/1314/2022, they must not keep any specific accounting or present the inventory record book.

Nor will it be necessary to obtain the Plastic Identification Code (CIP), the NIF being sufficient to be able to request the return using the A22 model.

In the same way, importers of said product who subsequently send non-reusable plastic containers outside Spanish territory (either by themselves or by a third party on their behalf or on their behalf) may also (this time as subjects Tax liabilities) request the return of the same without the need to register in the Territorial Registry, nor obtain a CIP, nor keep accounting or book records of stocks as established in the explanatory statement of Order HFP/1314/ 2022.

If you require additional information on the application of this tax, do not hesitate to contact our lawyers who will guide you in the management and settlement of the tax.