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A manufacturer of plastic coils asks under what conditions their customers can receive products exempt from the special tax on non-reusable plastic packaging. The DGT explains that the exemption depends on the product falling within the scope of Article 75 of Law 7/2022 and meeting the requirements for proof of end-use.
Cuestión planteada Algunos de sus clientes piden que el producto se les entregue exento del Impuesto especial sobre los envases de plástico no reutilizables, y la consultante pregunta en qué condiciones se pueden aplicar los supuestos de exención del Impuesto.
La fabricación de productos estará exenta si los adquirientes cumplen los supuestos del artículo 75 de la Ley 7/2022, como el uso para medicamentos, productos sanitarios o ciertos usos agrícolas. Para las exenciones por destino, es obligatorio recabar una declaración previa del adquirente manifestando dicho uso y conservarla. En caso de irregularidades en la justificación del destino, la responsabilidad del pago recaerá en el fabricante si no aporta la declaración previa, o en el adquirente si la tiene.
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