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A vending association has enquired whether they must include the plastic packaging tax amount and the quantity of non-recycled plastic on invoices or certificates. The DGT clarifies that manufacturers have specific obligations during the first sale, whereas other taxable persons are only required to provide this information if requested by the purchaser and do not issue simplified invoices.
Cuestión planteada La consultante desea saber si debe consignar en factura o certificado la cuota del Impuesto sobre los envases de plástico no reutilizables y la cantidad de plástico no reciclado contenido en los envases de los productos vendidos en las máquinas automáticas.
Los fabricantes, en la primera venta tras la fabricación, deben repercutir la cuota y consignar en factura el importe, los kilogramos de plástico no reciclado y las exenciones aplicables. Quienes no sean fabricantes solo deben consignar en certificado o factura el impuesto satisfecho y el plástico no reciclado si el adquirente lo solicita y la factura no es simplificada. En el caso de facturas simplificadas, no se aplican estas obligaciones de consignación.
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