Special Tax Refund for Plastic Packaging: Wholesale Fruit and Vegetable Company’s Responsibility for Transport

• A company selling fruits and vegetables in non-reusable plastic containers can only request a refund of the special tax on plastic containers if they assume responsibility for transportation outside the tax jurisdiction.
• The company in question sells wholesale fruits and vegetables in plastic containers to customers in Spain and abroad.
• The company wants to know who can request a refund of the tax as per the regulations.
• The company is unsure if they can request a refund of the tax if their customers do not do so.
• The company cannot request a refund if their customer assumes responsibility for transportation of the taxed products outside the tax jurisdiction.
• If the company assumes responsibility for transportation of the taxed products outside the tax jurisdiction, they may be exempt from the tax as per the regulations.

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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