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The applicant inquired whether the special tax on plastic packaging should be included in the VAT taxable amount for intra-Community acquisitions and how to certify recycled plastic. The DGT ruled that it must be included in the VAT base due to a direct link, and that recycled plastic can be certified through certification or, during a transitional period, via a responsible declaration.
Cuestión planteada La consultante solicita aclaración sobre:
El impuesto especial sobre envases de plástico no reutilizables debe formar parte de la base imponible del IVA en las adquisiciones intracomunitarias, al existir un vínculo directo con la operación. En el caso de que la empresa adquiera productos en territorio nacional para venderlos a usuarios de envases para medicamentos o productos sanitarios, estos últimos podrán solicitar la devolución del impuesto mediante el modelo A22. La cantidad de plástico reciclado debe certificarse mediante una entidad acreditada bajo la norma UNE-EN 15343:2008, aunque durante los primeros 12 meses se admite una declaración responsable del fabricante.
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