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A confectionery manufacturer has enquired whether it can apply for an exemption for shipments of products outside the territory subject to the plastic packaging tax. The DGT has ruled that the exemption does not apply because the company does not carry out intra-Community acquisitions, although it may still request a refund of the tax paid.
Cuestión planteada Quiere saber si es de aplicación la exención del artículo 75 letra d) del Impuesto especial sobre los envases de plástico no reutilizables por las ventas de su producto fuera del territorio de aplicación del impuesto.
La exención del artículo 75.d) no es aplicable si el contribuyente no realiza el hecho imponible de adquisición intracomunitaria. En el caso de que el producto sea enviado fuera del territorio por un tercero y no directamente por el adquirente intracomunitario, tampoco procede dicha exención para el proveedor. No obstante, el adquirente que no sea contribuyente puede solicitar la devolución del impuesto pagado acreditando el envío fuera del territorio según el artículo 81.1.d). Asimismo, es posible solicitar la devolución por mermas de productos semielaborados según el artículo 81.1.g).
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