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A Polish company asks who pays the special tax on non-reusable plastic packaging when selling products to customers in Spain. The DGT determines that customers are the taxpayers through intracommunity acquisitions or imports, except where specific exemptions apply.
Cuestión planteada Quién ostenta la condición de contribuyente en el Impuesto especial sobre los envases de plástico no reutilizables y tratamiento a efectos del Impuesto de los envases que son enviados fuera del territorio de aplicación del mismo.
Los clientes que reciban productos en la Península e Islas Baleares son contribuyentes por adquisición intracomunitaria al obtener el poder de disposición. Si los productos se reciben en Canarias, Ceuta o Melilla, los clientes son contribuyentes por importación. La propia empresa consultante es contribuyente por operaciones asimiladas a la adquisición intracomunitaria si envía productos desde otro Estado miembro hacia la Península o Baleares. Existen exenciones si el peso de plástico no reciclado no supera los 5 kg mensuales en importaciones o adquisiciones.
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