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A supermarket chain enquired whether providing plastic bags for a fee constituted an ancillary operation to the sale of goods. The DGT has ruled that it is an independent operation rather than an ancillary one.
Cuestión planteada Si la entrega de las bolsas de plástico en las líneas de caja es una operación accesoria respecto de la operación principal de venta de productos de supermercado y el tipo impositivo aplicable a las entregas de estas bolsas de plástico.
La entrega de bolsas de plástico mediante contraprestación constituye para el cliente un fin en sí mismo y no un medio para disfrutar del servicio principal. Por tanto, debe tributar de forma independiente a la entrega de bienes de consumo. El tipo impositivo aplicable a la entrega de estas bolsas es el general del 21% previsto en la Ley del IVA.
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