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A canned goods factory asks whether it can claim a refund of the special tax on non-reusable plastic packaging when exporting. The DGT states that the buyer is entitled to claim the refund if it can prove the goods were shipped outside Spain and the tax was paid.
Cuestión planteada Si la consultante está legitimada para solicitar la devolución de las cuotas soportadas del Impuesto especial sobre los envases de plástico no reutilizables
El adquirente que no sea contribuyente tiene derecho a la devolución según el artículo 81.1.d) de la Ley 7/2022 si acredita el envío de los productos fuera del territorio de aplicación. La legitimación para solicitarla no requiere que el envío lo realice directamente el solicitante, sino que se pruebe la salida del producto y el pago del impuesto. La efectividad de la devolución queda condicionada a la prueba de estos hechos y a la inexistencia de enriquecimiento injusto.
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