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A company sought clarification on whether its plastic pouches for preservation granules were subject to the special tax on non-reusable plastic packaging. The DGT ruled that, as the pouches are discarded together with the granules, they do not fall within the objective scope of the tax.
Cuestión planteada La consultante quiere saber si los sobres que fabrica se incluyen en el ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables. Respecto de las adquisiciones de bobinas film de plástico para elaborar los sobres, si les resulta de aplicación la exención recogida en el artículo 75.g) 1º de la Ley 7/2022 de 8 de abril, de residuos y suelos contaminados para una economía circular, así como las condiciones para gozar de dicha exención o, en su caso, solicitar la devolución del impuesto pagado por dichas bobinas conforme al artículo 81. g) 1º de la Ley 7/2022.
Los sobres de plástico que contienen granulados para la conservación de mercancías no tributan si se eliminan conjuntamente con el producto y su contenido. No obstante, las bobinas de plástico para fabricarlos sí están sujetas al impuesto por ser productos semielaborados. La empresa puede aplicar la exención si acredita que el destino de las bobinas no es la obtención de envases sujetos al impuesto, mediante declaración previa a los proveedores o solicitando la devolución del impuesto pagado.
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