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A plastic spool manufacturer asks whether it can claim exemption from the tax if its Moroccan customer arranges transport outside Spain. The DGT states exemption does not apply, but the customer may request a refund of the tax paid.
Cuestión planteada En el supuesto de que sea el cliente establecido en Marruecos quien se responsabiliza de la expedición y transporte de las bobinas de plástico fuera de territorio español, la consultante pregunta si podrá beneficiarse del supuesto de no sujeción previsto en el artículo 73.b) de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados por una economía circular.
El supuesto de no sujeción del artículo 73.b) de la Ley 7/2022 no es aplicable si el fabricante no realiza el envío directamente o por cuenta de un tercero. Sin embargo, el adquirente que no sea contribuyente podrá solicitar la devolución del impuesto si acredita el envío fuera del territorio de aplicación, según el artículo 81.1.d).
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