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A company enquired whether it was required to pay the special tax on non-reusable plastic packaging for its acquisitions. The DGT ruled that, by carrying out imports and intra-community acquisitions, the company is a taxpayer and must settle the tax and comply with all formal obligations.
Cuestión planteada En relación con el Impuesto especial sobre lso envases de plástico no reutilizables, la consultante desea conocer si como consecuencia de las adquisiciones anteriores está obligada a ingresar el importe del mencionado impuesto.
Quienes realicen la fabricación, importación o adquisición intracomunitaria de productos en envases de plástico no reutilizables son contribuyentes del impuesto. En las adquisiciones intracomunitarias, el contribuyente debe autoliquidar e ingresar la deuda tributaria. En las importaciones, el impuesto se liquidará según la normativa aduanera. Además, el contribuyente debe cumplir con obligaciones como la inscripción en el registro territorial y la gestión de libros registro o información en facturas según corresponda.
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