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A company sought clarification on which entity is considered the manufacturer and taxpayer for the tax on non-reusable plastic packaging within a toll manufacturing process. The DGT clarifies that the entity producing the semi-finished products is the manufacturer and taxpayer, while also analysing the treatment of intra-Community acquisitions and exports.
Cuestión planteada La consultante pregunta quien tiene la consideración de fabricante a efectos del impuesto.
La obtención de un producto plástico semielaborado a partir de resinas plásticas se considera fabricación. La sociedad que materialmente elabora dichos productos es la contribuyente por fabricación. En caso de adquisiciones de envases a proveedores de otros Estados miembros de la UE, el adquirente es contribuyente por adquisición intracomunitaria. Quien realiza adquisiciones intracomunitarias puede aplicar deducciones si los productos se envían fuera del territorio de aplicación del impuesto.
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