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A textile company has requested clarification on who is liable for the non-reusable plastic packaging tax when purchasing fabrics wrapped in plastic from an Italian supplier. The Directorate-General for Taxes (DGT) has ruled that the taxpayer is the customer receiving the goods in Spain through intra-Community acquisition or importation.
Cuestión planteada La consultante pregunta, respecto del primer supuesto, quién ostenta la condición de contribuyente a efectos del Impuesto especial sobre los envases de plástico no reutilizables.
El cliente que recibe los productos expedidos desde otro Estado miembro con destino a España ostenta la condición de contribuyente por adquisición intracomunitaria. Si la recepción es en Canarias, Ceuta o Melilla, el cliente será contribuyente por importación. Existe una exención si el peso total de plástico no reciclado no supera los 5 kilogramos mensuales. Asimismo, los bidones de plástico para tinta se consideran envases sujetos al impuesto al cumplir la función de contener y proteger mercancías.
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