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A company has enquired whether products under the inward processing regime are subject to the tax on non-reusable plastic packaging. The DGT has ruled that no tax liability arises while they remain under said regime, but liability does arise once they are released for free circulation.
Cuestión planteada En primer lugar, la consultante, en relación con las mercancías incluidas en el régimen de perfeccionamiento activo, pregunta si están sujetas al Impuesto especial sobre los envases de plástico no reutilizables.
Las mercancías en perfeccionamiento activo no generan los hechos imponibles del impuesto mientras se mantengan en ese régimen. No obstante, si los productos transformados se despachan a libre práctica, se produce el hecho imponible de importación. En este caso, el devengo coincide con el de los derechos de importación y la liquidación sigue la normativa aduanera.
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