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A company inquired whether it is a taxpayer of the tax on non-reusable plastic packaging when acquiring products from Germany. The DGT ruled that it is indeed a taxpayer and must comply with obligations regarding self-assessment, registration, and certification.
Cuestión planteada La consultante solicita saber si es contribuyente del Impuesto especial sobre los envases de plástico no reutilizables y si debe cumplir una serie de obligaciones formales que señala la Ley del Impuesto especial sobre envases de plástico no reutilizables.
La adquisición intracomunitaria de productos cuyos envases de plástico cumplen la definición legal constituye un hecho imponible. El adquirente es contribuyente y debe autoliquidar el impuesto mediante el modelo 592, inscribirse en el registro territorial (salvo que no supere 5 kg de plástico al mes) y llevar un libro registro de existencias. Asimismo, debe informar al cliente, previa solicitud, del impuesto satisfecho y los kilogramos de plástico no reciclado mediante factura o certificado.
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