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An importing company has requested clarification regarding its obligations concerning registration, refunds, and the passing on of the tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) clarifies that importers are not required to register in the territorial register and explains the procedures for requesting refunds or passing on the tax.
Cuestión planteada Plantea diversas preguntas que se recogen a continuación.
Los importadores no tienen obligación de inscribirse en el registro territorial, ya que la normativa solo prevé la inscripción para fabricantes, adquirentes intracomunitarios y representantes. Es posible solicitar la devolución del impuesto mediante el modelo A22 en supuestos como el envío de productos fuera del territorio de aplicación. Para repercutir el impuesto a clientes, se debe consignar en factura o certificado el importe satisfecho y la cantidad de plástico no reciclado en kilogramos. Los embalajes destinados a proteger el producto no se consideran reutilizables.
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