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A plastic packaging manufacturer has enquired whether it can recover the tax paid on plastic scraps generated during its production process. The Directorate-General for Taxes (DGT) has ruled that a refund may be requested if it is proven that these semi-finished products are not intended for the production of packaging subject to the tax.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la sociedad consultante desea conocer si procede la devolución del impuesto abonado por la parte de las láminas de plástico termoformadas que, durante el proceso de fabricación, acaban como recortes de plástico que posteriormente tritura y vende.
Los adquirentes de productos plásticos semielaborados tienen derecho a la devolución del impuesto cuando estos no se destinen a obtener envases que formen parte del ámbito objetivo del tributo. Para los recortes resultantes del proceso, la devolución está condicionada a acreditar el pago del impuesto y probar que las láminas no se han empleado para la obtención de envases. La condición de reutilizable de un envase dependerá de si ha sido concebido, diseñado y comercializado para múltiples circuitos o para ser rellenado.
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