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A household goods company has enquired whether the shrink wrap coils and stretch film used for its shipments are subject to the special tax. The Directorate-General for Taxes (DGT) has ruled that these semi-finished products are subject to the tax if they are intended for the production of non-reusable plastic packaging.
Cuestión planteada La consultante pregunta qué actividad podría estar sujeta al Impuesto especial sobre los envases de plástico no reutilizables y, en su caso, si debe cumplir alguna obligación formal.
Las bobinas de plástico son productos semielaborados sujetos al impuesto si se destinan a obtener envases no reutilizables con plástico. Si la empresa adquiere las bobinas a fabricantes españoles, estos son los contribuyentes; si las importa o adquiere intracomunitaria mente, la empresa es la contribuyente. Los fabricantes deben repercutir el impuesto en la primera venta, detallando en factura el importe y los kilos de plástico no reciclado. Si el cliente lo solicita, el adquirente debe certificar el impuesto satisfecho y el peso del plástico no reciclado. Además, si los productos se envían fuera del territorio de aplicación, el adquirente que no sea contribuyente puede solicitar la devolución del impuesto mediante el modelo A22.
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