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A query was raised regarding the taxation of plastic products acquired intra-Community for subsequent sale to companies using them as packaging for medicines or medical devices. The Directorate-General for Taxes (DGT) clarifies that if the seller has already self-assessed the tax, the exemption does not apply at that stage; however, the final purchasers may request a refund of the amount paid.
Cuestión planteada La consultante quiere saber, en el supuesto planteado, la tributación de dichos productos a efectos del Impuesto especial sobre los envases de plástico no reutilizables.
Las adquisiciones intracomunitarias de envases destinados a medicamentos o productos sanitarios están exentas si se cumplen los requisitos del artículo 75 de la Ley 7/2022. No obstante, si el consultante realiza la autoliquidación y luego vende los productos, no puede aplicar la exención en esa transmisión. En ese caso, los adquirentes que no sean contribuyentes podrán solicitar la devolución del impuesto mediante el modelo A22, conforme al artículo 81.1.e) de la Ley 7/2022.
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