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A manufacturer of urea-formaldehyde caps with cellulose is inquiring whether this material is classified as plastic for packaging tax purposes. The Directorate-General for Taxes (DGT) indicates that tax liability will depend on whether the material meets the definition of plastic and whether the caps are intended for sealing non-reusable packaging.
Cuestión planteada Si la urea que utilizan en la fabricación se considera plástico y por tanto se ve afectada por el impuesto.
Los tapones están sujetos al impuesto si contienen plástico y se destinan al cierre, comercialización o presentación de envases no reutilizables. Para que el material sea plástico, debe ser un polímero según el Reglamento (CE) n.º 1907/2006, pudiendo contener aditivos. El factor determinante es si la composición de urea y celulosa cumple dicha definición técnica de plástico.
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