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A laboratory products distribution company asks whether pipette tips and plastic tubes (empty or containing liquid) are subject to the special tax on non-reusable plastic packaging. The DGT confirms that pipette tips are exempt, while empty plastic tubes are taxable.
Cuestión planteada La consultante desea conocer si las puntas de pipeta, los tubos de plástico vacíos y los tubos de plástico con medio forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Las puntas de pipeta no forman parte del ámbito objetivo del impuesto al no encajar en las categorías de productos recogidas en la Ley 7/2022. Los tubos de plástico vacíos sí tienen la consideración de envase no reutilizable que contiene plástico, por lo que su importación está sujeta al impuesto. En cuanto a los tubos con medio, si son envases no reutilizables que contienen plástico diseñados para contener, proteger, manipular, distribuir o presentar mercancías, formarán parte del ámbito objetivo del impuesto.
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