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A company has requested clarification on whether it is liable for the special tax on non-reusable plastic packaging when purchasing thermoplastic sheets from Spanish and foreign suppliers. The Directorate-General for Taxes (DGT) has ruled that liability only arises when performing imports or intra-Community acquisitions.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, formula la siguiente pregunta:
La condición de contribuyente se ostenta únicamente al realizar la fabricación, importación o adquisición intracomunitaria de los productos sujetos al impuesto. En el caso de láminas de termoplástico, la consultante solo es contribuyente cuando importa o realiza adquisiciones intracomunitarias, debiendo autoliquidar el impuesto. Respecto a las compras a proveedores españoles, no es contribuyente ni debe determinar la base imponible. Si las láminas contienen plástico reciclado certificado, dicha cantidad no formará parte de la base imponible.
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