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A shipping cooperative has requested clarification regarding the special tax on non-reusable plastic packaging for containers loaded onto vessels and discharged at ports. The Directorate-General for Taxes (DGT) clarifies that packaging leaving the national territory is eligible for a tax refund and determines the conditions under which the entry of packaging constitutes an import or an intra-Community acquisition.
Cuestión planteada Cuál es el tratamiento que, a efectos del Impuesto especial sobre los envases de plástico no reutilizables, corresponde a los envases de plástico no reutilizables que cargan en sus buques y posteriormente utilizan para contener el pescado capturado.
Los envases de plástico no reutilizables que se envían fuera del territorio de aplicación del impuesto permiten a los adquirentes que no son contribuyentes solicitar la devolución del impuesto pagado. Cuando los envases retornan al territorio tras haber salido de él, se produce el hecho imponible de importación (en Canarias, Ceuta o Melilla) o adquisición intracomunitaria (en el resto del territorio si proceden de la UE). El hecho imponible de importación requiere el despacho a libre práctica mediante una declaración en aduana, independientemente de si se presentan derechos de importación.
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