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A bottling company inquired whether it could recover tax on plastic shrinkage and if a waste manager's certificate is valid. The DGT ruled that a refund for shrinkage can be requested if it is proven that the material was not used for packaging; however, refunds cannot be claimed for products returned by customers.
Cuestión planteada En relación con las mermas del proceso de embotellado pregunta si pueden solicitar la devolución del Impuesto especial sobre los envases de plástico no reutilizables, y en caso de que la respuesta sea positiva, si podría servir como justificante el certificado de la cantidad de kilogramos de plástico no reciclado que su gestor de residuos ha recogido.
Para las mermas, el adquirente puede solicitar la devolución si prueba que los productos plásticos semielaborados no se destinaron a obtener envases y acredita el pago. Respecto a productos devueltos por clientes para su destrucción, la consultante no puede solicitar devolución por no ser contribuyente. No obstante, si el proveedor es fabricante, adquirente intracomunitario o importador, estos podrían aplicar deducciones o devoluciones si se cumplen los requisitos de devolución, destrucción o reincorporación al proceso y el reintegro del importe al adquirente.
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