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A company requested clarification on how to certify the kilograms of non-recycled plastic in packaging during intra-community acquisitions when the supplier does not specify it on the invoice. The Directorate General for Taxes (DGT) ruled that the tax base is the amount of non-recycled plastic in kilograms and that this amount may be proven by any legally valid means.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la consultante desea conocer cuál es la forma de acreditar los kilogramos de plástico de dichos envoltorios para determinar la base imponible del impuesto.
La base imponible del impuesto está constituida por la cantidad de plástico no reciclado, expresada en kilogramos, contenida en los productos del ámbito objetivo. El obligado tributario podrá acreditar dicha cantidad por cualquier medio válido en derecho. En materia de medios de prueba, rige el principio de valoración libre y conjunta, debiendo aplicarse lo dispuesto en la Ley General Tributaria, el Código Civil y la Ley de Enjuiciamiento Civil.
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