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V0542-23 7 March 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · fabricación

Manipulating plastic packaging without transformation is not manufacturing

A company asks whether manipulating plastic packaging without transformation constitutes manufacturing for the special tax. The DGT responds that it does not constitute manufacturing, but warns that imports or intracommunity acquisitions do generate the status of taxpayer.

The question raised

Requests answers to the questions posed.

The DGT's ruling

The preparation of products does not constitute manufacturing if only handling actions are performed without incorporating other plastic elements. However, the importation or intra-Community acquisition of non-reusable plastic packaging constitutes a taxable event that confers the status of taxpayer. In the event of the shipment of products outside the territory to which the tax applies, the right to request a refund belongs to the acquirer who is not a taxpayer but provides proof of the shipment.

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