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Devolución del impuesto sobre los envases de plástico en envíos fuera del territorio - Despacho de abogados Gómez-Acebo & Pombo
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Devolución del impuesto sobre los envases de plástico en envíos fuera del territorio

icon 22 de julio, 2025

El Tribunal Económico-Administrativo Central confirma, en unificación de criterios, que el derecho a la devolución del impuesto debe efectuarse respetando el marco normativo aplicable, sin que quepa exigir requisitos no previstos de forma expresa por la ley. Este criterio refuerza la seguridad jurídica y es previsible que tenga un impacto significativo, ya que la Agencia Estatal de Administración Tributaria ha venido denegando la mayor parte de las solicitudes de devolución amparadas en el citado artículo 81.1d de la Ley 7/2022 con base en distintas respuestas a consultas vinculantes de la Dirección General de Tributos. 

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Autor/es

Saturnina Moreno – Consejera Académica

Diego Martín-Abril – Counsel

Tipología

Análisis

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Fiscal