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A manufacturer of plastic labels has requested a ruling on whether its activity constitutes manufacturing or the import/intra-community acquisition of goods. The DGT has determined that the activity is manufacturing because the labels are products intended for the presentation of packaging.
Cuestión planteada El consultante pregunta cuál es el hecho imponible que les afecta, es decir si realizan el hecho imponible fabricación por la elaboración de producto objeto del impuesto, o el hecho imponible importación o adquisición intracomunitaria al recibir las bobinas u hojas de film de polipropileno empleadas para la obtención de las etiquetas.
Las etiquetas no son envases, sino productos destinados a permitir la comercialización o presentación de envases según el artículo 68.1.c) de la Ley 7/2022. Por tanto, la elaboración de estas etiquetas se considera fabricación conforme al artículo 71.1.b) de la misma ley. Las bobinas de polipropileno no están sujetas al impuesto al no destinarse a obtener envases directamente.
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