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The applicant asks whether lipsticks and cream containers (jars, tubes, or bottles) are subject to the special tax on non-reusable plastic packaging. The DGT rules that they are, as they meet the definition of packaging and do not form an integral part of the product.
Cuestión planteada Si los “sticks” o barras de labios y los envases no mono dosis de cremas faciales, como tarros, tubos o dispensadores en botella, entran o no dentro del ámbito objetivo de aplicación del Impuesto especial sobre los envases de plástico no reutilizables.
Los artículos diseñados para contener, proteger, manipular, distribuir y presentar mercancías son envases, incluso si no encajan estrictamente en la definición legal pero cumplen esas funciones. Las barras de labios y envases de cremas no monodosis son envases porque no forman parte integrante del producto y sus elementos no se consumen o eliminan conjuntamente con el contenido. Por tanto, están incluidos en el ámbito del impuesto si son no reutilizables y contienen plástico.
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