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A plastic packaging manufacturer has enquired whether the tax accrues upon delivery of goods to a consignment warehouse or upon issuance of the invoice. The DGT has ruled that the tax accrues at the moment the goods are made available to the customer.
Cuestión planteada En el momento de la entrada en vigor del Impuesto especial sobre los envases de plástico no reutilizables, la consultante había entregado en el almacén de sus clientes envases de plástico no reutilizables. Respecto de estos envases la consultante pregunta cuándo debe considerarse que se ha producido la primera venta o entrega de los envases a efectos del devengo del Impuesto especial sobre los envases de plástico no reutilizables, si en el momento en el que el cliente recepciona la mercancía o en el momento en que la consultante emite la factura.
El devengo del impuesto especial sobre envases de plástico no reutilizables se produce en el momento en que se realiza la primera entrega o puesta a disposición de los productos a favor del adquirente. Este momento coincide con el devengo del IVA, considerándose entrega de bienes cuando se transmite el poder de disposición con las facultades de un propietario. Si existen pagos anticipados antes de la puesta a disposición, el impuesto se devengará en el momento del cobro por los importes percibidos.
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