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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 reciben productos en la Península e Islas Baleares son contribuyentes por adquisición intracomunitaria al obtener el poder de disposición. Si reciben productos en Canarias, Ceuta o Melilla, son contribuyentes por importación. La empresa vendedora es contribuyente si realiza una operación asimilada a la adquisición intracomunitaria al recibir productos que ella misma envió desde otro Estado miembro. Existen exenciones por peso inferior a 5 kg de plástico no reciclado al mes o por envío a territorios fuera del ámbito del impuesto bajo condiciones específicas.
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