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A company asks who must pay the tax on non-reusable plastic packaging when buying products from a permanent establishment in Spain that imports them from other EU countries. The DGT clarifies that the permanent establishment carries out the intracommunity acquisition and is therefore the taxpayer.
Cuestión planteada Tributación de la operación anterior en el Impuesto especial sobre envases de plástico no reutilizables.
La adquisición intracomunitaria de productos sujetos al impuesto la realiza el establecimiento permanente que obtiene el poder de disposición de los bienes transportados al territorio español. Al realizar dicha adquisición, el establecimiento permanente adquiere la condición de contribuyente del impuesto. Este debe cumplir con las obligaciones de autoliquidación, inscripción en el Registro territorial (salvo excepciones de peso) y llevar el libro registro de existencias.
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