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A fruit and vegetable company has enquired whether it can claim a refund for the non-reusable plastic packaging tax when its products are shipped abroad. The Directorate General for Taxes (DGT) has ruled that a refund cannot be requested if the customer bears the transport costs; however, if the company undertakes the transport, the transaction would be exempt from the tax.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la consultante desea conocer quién puede solicitar la devolución recogida en el artículo 81.1.d) de la normativa reguladora de dicho Impuesto.
El artículo 81.1.d) de la Ley 7/2022 no permite a la consultante solicitar la devolución del impuesto si es su propio cliente quien asume la responsabilidad del transporte para el envío fuera del territorio de aplicación. Sin embargo, si la consultante asume la responsabilidad del transporte para el envío al exterior, se aplicaría el supuesto de no sujeción del artículo 73 de la misma Ley.
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