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A company requested clarification on whether the amount paid for the special tax on non-reusable plastic packaging should be included in the VAT taxable amount for an import. The DGT ruled that it must be included, as the tax is accrued by reason of the import.
Cuestión planteada Si la cuota satisfecha por el impuesto especial sobre los envases de plástico no reutilizables forma parte de la base imponible del Impuesto sobre el Valor Añadido.
La base imponible del IVA en las importaciones de bienes resulta de adicionar al valor en aduana los impuestos y gravámenes que se devenguen con motivo de la importación. Dado que la importación de productos sujetos al impuesto especial sobre envases de plástico no reutilizables constituye un hecho imponible de dicho tributo, su importe debe incluirse en la base imponible del IVA.
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