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A company asked whether its plastic guarantee seals for packaging are subject to the special packaging tax and what obligations apply. The DGT confirms they are subject and outlines requirements for self-assessment, registration and invoicing.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la sociedad consultante desea conocer si los precintos de garantía que fabrica, importa o adquiere intracomunitariamente se encuentran dentro del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables, así como sus obligaciones en relación con la gestión del mismo.
Los precintos de garantía que contienen plástico están incluidos en el ámbito objetivo del impuesto por permitir el cierre o presentación de envases no reutilizables. La fabricación, importación o adquisición intracomunitaria de estos productos genera la obligación tributaria. El contribuyente debe autoliquidar el impuesto, inscribirse en el registro territorial y cumplir con las obligaciones de contabilidad, libro de existencias y desglose de información en factura.
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