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A company has requested a ruling on whether its plastic sacks, Big Bags, and hessian sacks are subject to the special tax on non-reusable plastic packaging. The DGT has determined that sacks and Big Bags constitute packaging, and their taxability depends on whether they have been designed for multiple rotations, whereas hessian sacks are not subject to the tax.
Cuestión planteada Solicita saber si los productos anteriores tienen la consideración de reutilizables o no a efectos del Impuesto especial sobre los envases de plástico no reutilizables.
Los sacos de plástico y Big Bags son envases de plástico, pero solo tributan si son no reutilizables. Se consideran reutilizables si han sido concebidos, diseñados y comercializados para realizar múltiples circuitos o rotaciones, o para ser rellenados. La condición de reutilizables puede acreditarse con medios de prueba admisibles, como un certificado UNE-EN 13429:2005. Las arpilleras de rafia no están sujetas al impuesto por no estar diseñadas para ser entregadas conjuntamente con las mercancías.
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