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A company has inquired whether it can reclaim the special tax on non-reusable plastic packaging when customers return said packaging for destruction. The Directorate-General for Taxes (DGT) has ruled that tax deduction is not applicable in these specific cases.
Cuestión planteada Plantea una serie de preguntas en relación con el Impuesto especial sobre los envases de plástico no reutilizables.
No es posible aplicar la deducción del artículo 80.1 b) porque los envases no dejan de ser adecuados antes de su primera entrega. Tampoco procede la letra c) porque los envases ya han sido entregados o puestos a disposición del adquirente. Solo se permite la deducción si los productos se envían fuera del territorio de aplicación o si, antes de la primera entrega, dejan de ser adecuados para su uso.
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