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The DGT determines that the Spanish company is the taxpayer for intracommunity acquisitions or imports, depending on the destination and nature of the operation.
Question posed: To determine, in two types of operations described in the inquiry, who is the taxpayer of the Special Tax on non-reusable plastic packaging.
En la compra de productos a una empresa polaca con entrega en España, la empresa española es contribuyente por adquisición intracomunitaria si la entrega es en territorio peninsular o Baleares, o por importación si es en Canarias, Ceuta o Melilla. En el caso de productos enviados desde almacenes en Francia por la consultante, esta es contribuyente por operación asimilada a la adquisición intracomunitaria o por importación, salvo que el peso de plástico no reciclado no exceda los 5 kilogramos mensuales, caso en el que estará exenta.
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