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A cardboard case company has queried whether it qualifies as a manufacturer when using laminated cardboard and whether purchasing raw materials within the EU constitutes an intra-Community acquisition. The DGT has determined that a company is not a manufacturer if it only uses semi-finished products, but it is a taxpayer via intra-Community acquisition if it purchases within the EU.
Cuestión planteada En relación con los tres productos anteriores pregunta si, en el caso de que reciba las materias primas de proveedores radicados en territorio español tiene la consideración de fabricante. También pregunta si en el caso de adquisición de esas materias primas procedieran de proveedores establecidos en otro Estado miembro de la Unión Europea se produciría el hecho imponible adquisición intracomunitaria.
La elaboración de envases a partir exclusivamente de productos plásticos semielaborados no tiene la consideración de fabricación. No obstante, si los productos se adquieren desde otro Estado miembro de la Unión Europea, se produce el hecho imponible de adquisición intracomunitaria. En este último caso, la empresa adquiere la condición de contribuyente del impuesto.
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