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A company has requested clarification regarding the tax treatment of importing film coils. The Directorate-General for Taxes (DGT) clarifies that the import of semi-finished plastic products intended for the production of packaging is subject to the tax, and the importer is the taxable person.
Cuestión planteada Tratamiento fiscal de tales importaciones a efectos del Impuesto especial sobre los envases de plástico no reutilizables.
La importación de productos plásticos semielaborados destinados a la obtención de envases no reutilizables de plástico está sujeta al impuesto. El importador es el contribuyente del tributo. Si el importador desconoce el uso final y debe pagar el impuesto, pero el adquirente posterior lo destina a usos exentos (como medicamentos o productos sanitarios), este último podrá solicitar la devolución del impuesto según el artículo 81.1.e) de la Ley 7/2022.
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