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The taxpayer inquired whether their activities render them liable for the special tax on non-reusable plastic packaging. The DGT determined that, based on the described operations, no taxable event occurs and, therefore, there is no obligation to self-assess.
Cuestión planteada La consultante pregunta si por las actividades que realiza ostenta la condición de contribuyente a efectos del Impuesto especial sobre los envases de plástico no reutilizables y, por tanto, debe presentar la correspondiente autoliquidación.
El impuesto recae sobre la fabricación, importación, adquisición intracomunitaria o introducción irregular de envases no reutilizables con plástico o productos plásticos semielaborados. Dado que las operaciones de la consultante no encajan en estos supuestos, no ostenta la condición de contribuyente. En consecuencia, no debe presentar la correspondiente autoliquidación.
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