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A company has enquired whether the reduction of tax liabilities for the tax on non-reusable plastic packaging can be applied in periods subsequent to those in which the deductible circumstances occur. The Directorate General for Taxes (DGT) has ruled that the deduction must mandatorily be applied in the settlement period in which the events provided for by law take place.
Cuestión planteada 1. Si la posibilidad de minorar las cuotas devengadas correspondientes a las adquisiciones intracomunitarias a las que hace referencia el primer párrafo del artículo 80.1 de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular, deberá efectuarse necesariamente en el periodo de liquidación en el que se produzcan las circunstancias que se contemplan en las letras a), b) y c) de dicho artículo o cabe la posibilidad de que dicha minoración se efectúe en autoliquidaciones posteriores, y si así fuera, si lo sería con carácter general o solo bajo la concurrencia de determinadas circunstancias.
La deducción de las cuotas devengadas por adquisiciones intracomunitarias debe practicarse en la autoliquidación correspondiente al periodo de liquidación en que se produzcan las circunstancias de envío fuera del territorio, destrucción de productos o devolución para destrucción/reincorporación. No cabe la aplicación de estas deducciones en periodos de liquidación posteriores a la ocurrencia de dichos hechos.
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