El Impuesto Especial sobre los Envases de Plástico no Reutilizables

La nueva Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular, introduce, entre sus medidas fiscales para incentivar la economía circular, el Impuesto Especial sobre los envases de plástico no reutilizables, que entrará en vigor el próximo 1 de enero de 2023.

Esta nueva normativa trae causa, entre otros, de la Directiva 2019/904 sobre plásticos de un solo uso y de la “Estrategia Europea para el Plástico en una Economía Circular” publicada por la Comisión Europea en 2018, las cuales establecen las bases para una economía circular de plásticos basada en el principio de jerarquía de residuos que, principalmente, reduzca el impacto medio ambiental que la generación de estos residuos provoca, en particular, en las playas y mares.

Actualmente, se recicla menos de la cuarta parte del plástico recogido y la mitad de esa cuarta parte acaba en vertederos, lo que se traduce en un grave impacto medioambiental, especialmente en el ámbito marino donde en España, estos residuos plásticos, suponen cerca del 75% de los residuos encontrados en playas.

Con la publicación de estas nuevas medidas fiscales se pretende reducir hasta un 70% el consumo de los envases de plástico no reciclable de un solo uso (tales como vasos y recipientes para alimentos de consumo inmediato). Igualmente, se establecen restricciones de comercialización de determinados productos de plástico de un solo uso, como los cubiertos de plástico, platos, pajitas, agitadores, etc., así como un ecodiseño y marcado de los productos para informar de la gestión del residuos y concienciar del impacto medioambiental que genera el abandono de basura.

El Impuesto Especial sobre los envases de plástico no reutilizables se ha configurado como un impuesto indirecto y monofásico, no armonizado a nivel comunitario, que grava el consumo de los envases de plástico no reciclado que estén concebidos para no ser reutilizados para el mismo fin, siendo de aplicación en todo el territorio español (Península, Baleares, Canarias, Ceuta y Melilla).

En particular, se someterán a gravamen la fabricación, importación y adquisición intracomunitaria de los siguientes productos:

  • Envases no reutilizables que contengan plástico, esto es, artículos vacíos o con contenido, que estén destinados a proteger, contener, manipular o presentar mercancías que, por su diseño, están concebidos para ser utilizados una única vez o por un periodo corto de tiempo
  • Productos plásticos semielaborados destinados a la fabricación de los envases anteriores (por ejemplo, láminas de termoplástico)
  • Productos plásticos que permitan el cierre, comercialización o presentación de dichos envases (por ejemplo, tapas y tapones)

Así, serán contribuyentes del Impuesto, todo aquel que fabrique, importe o adquiera intracomunitariamente los productos citados anteriormente, quedando gravados a un tipo impositivo de 0,45 euros por kilogramo de plástico no reciclado contenido en los productos sometidos a tributación.

La normativa del Impuesto introduce una serie de no sujeciones a los productos que, entre otros, hayan dejado de ser adecuados para su uso, se destruyan o, pudiendo cumplir con funciones de protección o manipulación, no estén destinados a ser entregados conjuntamente con otra mercancía.

Igualmente, junto con las no sujeciones, se establece una serie de exenciones entre las que podemos destacar las pequeñas importaciones o adquisiciones intracomunitarias de los envases no reutilizables cuyo peso del plástico no reciclado no exceda de 5 kilogramos al mes o aquellos productos destinados a usos médicos o sanitarios.

Además, la normativa contempla unos supuestos de deducciones y devoluciones para determinados envíos de productos a otros Estados miembro (entregas intracomunitarias) o terceros países (exportaciones) o para aquellos que hayan dejado de ser adecuados para su uso o se destruyan.

Finalmente, en relación con las obligaciones formales del Impuesto y su gestión, los fabricantes y adquirentes intracomunitarios deberán inscribirse en el Registro Territorial y obtener el correspondiente Código de Identificación del Plástico (CIP), llevar una contabilidad y presentar las correspondientes declaraciones-liquidaciones del Impuesto a través del Modelo 592.

El periodo de liquidación del Impuesto coincidirá con el periodo de liquidación del Impuesto sobre el Valor Añadido. En este punto, recordamos que, la cuantía de este nuevo Impuesto, deberá adicionarse y formar parte de la base imponible del Impuesto sobre el Valor Añadido.

Por su parte, los importadores no necesitarán inscribirse en el Registro Territorial, liquidando el Impuesto a través del DUA de importación y solicitando la devolución de las cuotas soportadas, en su caso, a través del Modelo A22.

En cuanto a las obligaciones de facturación, ésta únicamente será obligatoria para aquellos fabricantes de los productos objeto de Impuesto Especial en la primera venta (con repercusión del Impuesto). En el resto de casos, la correspondiente factura deberá hacer indicación expresa de que el Impuesto se encuentra incluido en el precio final.

Recordamos a todos aquellos no establecidos que, de cara a cumplir con las obligaciones de este Impuesto, deberán nombrar a una persona física o jurídica que les represente y que esté debidamente inscrita en el Registro Territorial del Impuesto.

Tanto la contabilidad como los modelos 592 y A22 deberán ajustarse a lo establecido en la Orden Ministerial del Impuesto que, a la presente fecha, se encuentra sometida al trámite de audiencia e información pública.

¿Cómo podemos ayudarle?

Desde Salinas & Partners recomendamos a todos los operadores afectados que realicen una revisión de los productos que fabrican, adquieren intracomunitariamente o importan de cara a dar un pleno cumplimento al nuevo Impuesto Especial.

Con más de 30 años de experiencia en el sector de tributación indirecta, desde Salinas & Partners estamos a su disposición para cualquier duda o comentario que les pueda surgir.

 

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