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A company has requested clarification on whether polyethylene granules and dyes used in bottle manufacturing are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that these products are neither semi-finished goods nor subject to the tax, although the resulting bottles are.
Cuestión planteada El interesado pregunta sobre la calificación, a efectos del impuesto, de la granza de polietileno y si a los colorantes o concentrados utilizados le resulta de aplicación el supuesto de no sujeción previsto en el artículo 73.c) de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular.
La granza de polietileno y los colorantes o concentrados no son productos semielaborados, por lo que no están incluidos en el ámbito objetivo del impuesto. Las botellas fabricadas con ellos sí están sujetas al impuesto por ser envases. El supuesto de no sujeción para pinturas o tintas no aplica porque estos colorantes se usan antes de que exista el producto sujeto al impuesto, formando parte de la materia prima.
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