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A glass packaging distributor has enquired about the treatment of intra-Community acquisitions subject to the tax on non-reusable plastic packaging. The DGT clarifies that if the seller is unable to apply an exemption due to lack of knowledge regarding the final use, the purchaser may request a refund provided they can prove the packaging is intended for exempt products, such as medicines.
Cuestión planteada - Tratamiento fiscal de tales adquisiciones intracomunitarias a efectos del Impuesto especial sobre los envases de plástico no reutilizables.
Si el contribuyente no puede aplicar la exención en el momento del devengo por desconocer el uso de los productos, el impuesto se devengará. No obstante, el adquirente que no sea contribuyente podrá solicitar la devolución del impuesto si acredita que el destino es el de envases de medicamentos, productos sanitarios, alimentos para usos médicos especiales, preparados para lactantes de uso hospitalario o residuos peligrosos de origen sanitario. Para ello, deberá utilizar el modelo A22 y marcar la casilla correspondiente al artículo 81.1.e) de la Ley 7/2022.
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