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A company has enquired whether it can obtain exemptions or refunds on the plastic packaging tax if semi-finished products or finished packaging are destroyed or deemed unsuitable. The Directorate-General for Taxes (DGT) clarifies that the transformation of semi-finished products into packaging does not constitute manufacturing and details the specific cases for exemption, refund, or deduction based on the product's origin.
Cuestión planteada Posibilidad de acogerse a algún supuesto de exención o de devolución del Impuesto especial sobre los envases de plástico no reutilizables en el caso de que resulten inadecuados para su uso o se destruyan antes de su entrega al cliente por motivos no imputables a los proveedores los envases de plástico no reutilizables elaborados por la consultante a partir de productos plásticos semielaborados adquiridos tanto a proveedores nacionales como a proveedores establecidos en otros paises de la Unión Europea o, los envases adquiridos a proveedores nacionales
La elaboración de envases a partir de productos plásticos semielaborados no se considera fabricación. Las adquisiciones intracomunitarias de semielaborados no destinados a envases están exentas si se acredita su destino. Si los productos semielaborados se transforman en envases y estos se destruyen, el consultante no puede aplicar la devolución del artículo 81.1.g). La recuperación del impuesto debe gestionarse en sede del fabricante, adquirente intracomunitario o importador original, siempre que los envases se devuelvan para su destrucción o reincorporación al proceso y se reintegre el precio al adquirente.
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