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A query was raised regarding whether the tax on non-reusable plastic packaging accrues when products leave the suspension regime for alcohol. The DGT has ruled that the regulations for this tax do not account for the suspension regime; therefore, the general accrual rules of Law 7/2022 apply.
Cuestión planteada En relación con aquellos productos objeto del impuesto especial sobre el alcohol y bebidas alcohólicas que se encuentran, se adquieren y/o se transmiten en régimen suspensivo y que lleven plástico no reutilizable incorporado, ¿el devengo del impuesto especial sobre el plástico no reutilizable se producirá en el momento de la salida de este régimen suspensivo?
No existe una regulación especial para el devengo del impuesto sobre envases de plástico no reutilizables en relación con el régimen suspensivo de Impuestos Especiales. Por tanto, el devengo se producirá conforme a lo dispuesto en el artículo 74 de la Ley 7/2022, según el supuesto de fabricación, importación o adquisición intracomunitaria.
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