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An aluminium treatment company has requested a ruling on whether it qualifies as a manufacturer under the non-reusable plastic packaging tax and its subsequent obligations. The DGT has determined that the company is not a manufacturer and has detailed its duties as an intra-Community acquirer and an importer.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la consultante desea conocer si tiene la condición de fabricante a efectos de este impuesto, así como las obligaciones formales que debe cumplir.
La entidad no es fabricante porque no elabora el plástico, sino que lo retira de las bobinas de aluminio o lo adquiere para protección. Como adquirente intracomunitario o importador, debe autoliquidar el impuesto, inscribirse en el Registro territorial (salvo si no supera 5 kg de plástico al mes) y llevar un libro registro de existencias. En sus ventas, solo debe incluir información del impuesto y del plástico si el adquirente lo solicita. Para acreditar el plástico reciclado, debe usar certificados de entidades acreditadas o, transitoriamente, declaraciones responsables del fabricante.
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