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An association has requested clarification on how to apply for the exemption for plastic packaging imports of less than 5 kg per month when the importer uses multiple operators. The Directorate-General for Taxes (DGT) has responded that the burden of proof lies with the taxpayer seeking to benefit from the exemption.
Cuestión planteada ¿Cómo se ha de aplicar la exención recogida en el artículo 75. f) de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular, por los Operadores teniendo en cuenta que los importadores suelen utilizar distintos Operadores, de modo que éstos no pueden saber si las distintas importaciones de un mismo importador ha superado o no los 5 kilogramos al mes?
El contribuyente que se beneficia de la exención del artículo 75.f) de la Ley 7/2022 debe probar que el peso total de plástico no reciclado no excede los 5 kilogramos en un mes. Esta obligación de prueba persiste independientemente de que el importador emplee uno o varios representantes para las declaraciones en aduana. Se aplica el principio de que quien haga valer su derecho debe probar los hechos constitutivos del mismo.
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