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A company sought clarification on whether returning imported products to a supplier outside Spain qualifies for a tax refund due to export or a refund following delivery. The DGT clarifies that sending imported products outside the territory falls under the provision for shipment outside the scope of the tax.
Cuestión planteada La consultante plantea diversas cuestiones en relación con el Impuesto especial sobre los envases de plástico no reutilizables.
Los importadores de productos sujetos al impuesto que los envíen fuera del territorio de aplicación del mismo tienen derecho a solicitar la devolución del importe pagado según el artículo 81.1.a) de la Ley 7/2022. Para el supuesto de devolución tras la entrega (letra c), el adquirente es quien recibe los productos del importador y posteriormente se los devuelve. La solicitud debe hacerse mediante el modelo A22 en los veinte primeros días naturales del trimestre siguiente.
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