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Se consulta si las cápsulas de café no permeables que conservan el residuo de café tras su uso están sujetas al impuesto especial sobre envases de plástico no reutilizables. La DGT responde que, debido al nuevo Reglamento (UE) 2025/40, estas cápsulas se consideran envases y entran en el ámbito del impuesto.
The tax team reviews your specific situation.
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