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A company selling plastic film to purchasers who use it for medicinal packaging has requested a ruling on its taxation. The DGT clarifies that if the tax has already been self-assessed upon import or intra-community acquisition, the exemption cannot be applied; however, customers may request a refund of the tax paid.
Cuestión planteada La consultante quiere saber, en el supuesto planteado, la tributación a efectos del Impuesto especial sobre los envases de plástico no reutilizables.
La exención del impuesto especial sobre envases de plástico no reutilizables no es aplicable si el contribuyente ya ha autoliquidado o ingresado el impuesto por la importación o adquisición intracomunitaria de los productos. En ese caso, los adquirentes que no sean contribuyentes y destinen los productos a envases de medicamentos o productos sanitarios podrán solicitar la devolución del impuesto mediante el modelo A22.
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