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A company has enquired whether plastic packaging used to protect its raw materials is subject to special tax, even if the intention is to purchase the product rather than the packaging itself. The DGT has ruled that it is, as the packaging serves the purpose of protecting and presenting goods.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, se plantea si estos envases se encuentran dentro del ámbito objetivo del impuesto, a pesar de que el objeto de la compra que realiza la consultante no es el envase, sino el producto que protege el envase.
Los envases de plástico no reutilizables que sirven para contener, proteger, distribuir o presentar mercancías forman parte del ámbito objetivo del impuesto. La adquisición intracomunitaria o la importación de estos envases constituye el hecho imponible. Es irrelevante que el objeto principal de la compra sea el producto contenido y no el envase en sí. La empresa que realiza dichas operaciones es contribuyente del impuesto.
What is published here, applied to a company or a specific case. The first meeting is free.
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