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A company has requested clarification on whether transforming plastic coils for packaging machinery makes them a manufacturer and a taxpayer of the special tax on non-reusable plastic packaging. The DGT ruled that if no additional plastic is incorporated, no manufacturing takes place and, therefore, the company is not a taxpayer.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, se pregunta si son correctos los siguientes criterios:
No se considera fabricación la elaboración de envases a partir exclusivamente de productos semielaborados sujetos al impuesto o de otros productos sin plástico. Si la actividad de la consultante no incorpora plástico adicional a las bobinas adquiridas, no es fabricante ni contribuyente. No obstante, si se incorporan otros elementos de plástico que pasen a formar parte del producto, la actividad sí se considerará fabricación y la empresa será contribuyente.
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