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A packaging manufacturer has requested a ruling on whether the plastic rolls they purchase are considered semi-finished products subject to the special tax. The Directorate-General for Taxes (DGT) has determined that they are, and clarified that tax deductions in self-assessments only apply to tax paid on intra-Community acquisitions.
Cuestión planteada La consultante tiene dudas sobre la consideración de producto semielaborado, a efectos del Impuesto especial sobre los envases de plástico no reutilizables, de las bobinas de plástico que adquiere.
Las bobinas de film plástico son productos plásticos semielaborados destinados a la obtención de envases, por lo que integran el ámbito objetivo del impuesto. Respecto a las deducciones, el adquirente intracomunitario solo puede minorar sus cuotas por el impuesto efectivamente satisfecho en sus adquisiciones intracomunitarias. Para el plástico semielaborado enviado fuera del territorio, el derecho a devolución depende de si ha sido importado o adquirido de un proveedor nacional.
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