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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 adquisición de productos de una empresa polaca con destino a la Península, Baleares, Ceuta o Melilla, la empresa española es contribuyente por adquisición intracomunitaria o importación. Si la consultante envía productos desde otro Estado miembro hacia la Península o Baleares, realiza una operación asimilada a la adquisición intracomunitaria, siendo también contribuyente. En ambos casos, existe una exención si el peso de plástico no reciclado no supera los 5 kilogramos mensuales.
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