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An association has inquired whether certain types of plastic packaging labels are considered adhesives to avoid the special tax. The DGT has determined that only pressure-sensitive labels (PSL) qualify as such, excluding shrink sleeves or wrap-around labels.
Cuestión planteada La consultante pregunta si los productos anteriores tienen la consideración de adhesivos a los efectos de aplicar el supuesto de no sujeción establecido en el artículo 73.c) de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular.
Las etiquetas Pressure Sensitive Labels (PSL) están no sujetas al impuesto por ser comúnmente denominadas adhesivos. Las etiquetas Shrink Sleeve y Wrap Around Labels no se consideran adhesivos, por lo que sí están sujetas al impuesto. No obstante, la sustancia pegajosa utilizada para la sujeción o unión en estos casos sí queda englobada en el supuesto de no sujeción.
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