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A German company has requested clarification on who is liable for the non-reusable plastic packaging tax in two scenarios: direct sales from abroad and sales via a warehouse in Madrid. The Directorate-General for Taxes (DGT) clarifies that Spanish customers are the taxpayers if they acquire products from within the EU or import them, while also analysing applicable exemptions and reductions.
Cuestión planteada Desea conocer quién ostenta la condición de contribuyente del Impuesto especial sobre los envases de plástico no reutilizables en dos operaciones que se describen en la consulta.
Cuando una empresa extranjera vende directamente a clientes en España, estos son contribuyentes por adquisición intracomunitaria si reciben el producto en territorio español (salvo Canarias, Ceuta y Melilla) o por importación si el destino es Canarias, Ceuta o Melilla. Si la empresa compra en la UE y recibe en Madrid productos enviados por ella misma desde otro Estado miembro, realiza una adquisición intracomunitaria asimilada y es contribuyente. Existen exenciones si el peso de plástico no reciclado no supera los 5 kg mensuales o si los productos se envían directamente fuera del territorio de aplicación antes de la autoliquidación.
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