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A customs agency asks whether imports of non-reusable plastic packaging are subject to special tax and how to request a refund. The DGT responds that the transaction is subject to the tax and that refunds must be requested using form A22.
Cuestión planteada La consultante pregunta si procede liquidar el Impuesto especial sobre envases de plástico no reutilizable por esas importaciones y en caso afirmativo si puede solicitar la devolución del impuesto y cómo deben efectuar dicha solicitud.
El despacho a libre práctica de mercancías se considera importación y está sujeto al Impuesto Especial sobre Envases de Plástico no Reutilizable. El contribuyente es el declarante según la legislación aduanera y, si no está establecido en España, debe designar un representante fiscal inscrito en el registro territorial. Los importadores que envíen los productos fuera del territorio de aplicación del impuesto pueden solicitar la devolución del importe pagado mediante el modelo A22, acreditando el pago y los hechos que la motivan.
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