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A company has enquired whether the purchase of polyethylene sheets for manufacturing bags intended for export is exempt or allows for a tax refund. The Directorate-General for Taxes (DGT) has ruled that, if the entity is not a taxpayer by virtue of manufacturing, it may request a refund of the tax paid provided that proof of shipment outside the territory is provided.
Cuestión planteada Solicita saber si, al destinarse el producto final a la exportación, la compra de las láminas está exenta del impuesto especial sobre los envases de plástico no reutilizables o si, en su caso, cabe la devolución del impuesto pagado al proveedor.
Las láminas de polietileno son productos semielaborados sujetos al impuesto. Si la empresa fabrica las bolsas sin incorporar otros elementos de plástico, no realiza el hecho imponible de fabricación y no es contribuyente. En este caso, los adquirentes que no sean contribuyentes tienen derecho a solicitar la devolución del impuesto pagado si acreditan el envío de los productos fuera del territorio de aplicación del impuesto.
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