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A company in the Canary Islands has requested clarification on which authority is responsible for settling the special tax on non-reusable plastic packaging upon the conclusion of an inward processing procedure. The Directorate-General for Taxes (DGT) has ruled that settlement is the responsibility of the Spanish Tax Agency (AEAT) in accordance with customs regulations.
Cuestión planteada En relación con los bienes que, son importados en las Islas Canarias, con motivo de la ultimación del régimen de perfeccionamiento activo autorizado por el Gobierno Canario, la consultante pregunta ante qué Administración deberá liquidarse el Impuesto especial sobre los envases de plástico no reutilizables y a través de qué procedimiento.
La liquidación del impuesto especial sobre envases de plástico no reutilizables en las importaciones se realizará en la forma prevista para la deuda aduanera. Esta competencia corresponde a la Agencia Estatal de Administración Tributaria. El hecho imponible se produce en el momento de la entrada en las Islas Canarias, por lo que la ultimación de un régimen de perfeccionamiento activo no afecta al devengo de este impuesto.
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