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A company enquired whether the intra-Community purchase of plastic coils for industrial use in fabric cutting would trigger the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that it does, as they are considered semi-finished products, but noted that an exemption may apply if the requirement for prior declaration by customers is met.
Cuestión planteada La sociedad consultante solicita saber si la actividad que realiza constituye el hecho imponible a efectos del Impuesto especial sobre los envases de plástico no reutilizables.
Las bobinas de material plástico son productos semielaborados que forman parte del ámbito objetivo del impuesto según el artículo 68.1.b) de la Ley 7/2022. La adquisición intracomunitaria de estos productos origina el hecho imponible. No obstante, se puede aplicar la exención del artículo 75.1.g) si se obtiene de los clientes una declaración previa que manifieste que el destino de las bobinas no será la obtención de envases sujetos al impuesto.
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