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A company manufacturing plastic bags from coils has enquired whether it can recover the tax paid on process waste. The DGT indicates that, as it does not qualify as a manufacturer under the law, it may request a refund under the assumption of semi-finished products not intended for the production of packaging subject to the tax.
Cuestión planteada Si, por la parte correspondiente a esas mermas, se puede recuperar de algún modo el impuesto que se satisfizo a la adquisición de las bobinas de plástico.
La consultante no es contribuyente del impuesto porque la elaboración de envases a partir de productos semielaborados (bobinas) no se considera fabricación. Respecto a las mermas, se puede solicitar la devolución del impuesto pagado conforme al artículo 81.1.g) de la Ley 7/2022. Esta devolución requiere probar ante la AEAT la existencia de los hechos y acreditar el pago del impuesto.
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