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The taxpayer inquires about the formal obligations arising from the intra-Community acquisition of non-reusable plastic packaging, specifically regarding the exemption applicable when non-recycled plastic does not exceed 5 kg per month. The DGT clarifies the requirements for registration, self-assessment, and stock record-keeping, as well as the method for certifying the recycled plastic content.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, el consultante desea conocer cuáles son las obligaciones formales que debe cumplir en relación con la gestión del mismo.
Los contribuyentes deben autoliquidar e ingresar la deuda tributaria trimestralmente. Están obligados a inscribirse en el Registro territorial, salvo que las adquisiciones intracomunitarias no excedan 5 kg de plástico no reciclado al mes. El libro registro de existencias no es obligatorio en los periodos de liquidación sin cuota a ingresar. El plástico reciclado debe certificarse mediante entidad acreditada (norma UNE-EN 15343:2008) o, transitoriamente, mediante declaración responsable del fabricante.
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