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A company has enquired whether it must comply with information obligations regarding the non-reusable plastic packaging tax when the tax is not passed on to the customer. The Directorate General for Taxes (DGT) has ruled that the obligation to provide information on the invoice or via certificate must be met if requested by the purchaser.
Cuestión planteada La consultante solicita saber si debe cumplir las obligaciones formales del artículo 82.9. letra b) de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular, con ocasión de las ventas o entregas posteriores de productos objeto del Impuesto especial sobre los envases de plástico no reutilizables, cuando no se repercute cantidad alguna por este concepto al adquirente.
Quienes realicen ventas o entregas de productos sujetos al impuesto, que no tengan la condición de fabricantes, deben consignar en factura o certificado, previa solicitud del adquirente, el importe del impuesto satisfecho (o exención) y la cantidad de plástico no reciclado en kilogramos. Esta obligación de información se mantiene con independencia de que se realice o no una repercusión económica del impuesto al cliente.
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