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A company has requested clarification on whether the high-density polyethylene cartridges it manufactures for silicone and sealants are subject to the special tax. The Directorate-General for Taxes (DGT) has ruled that they are, as they constitute non-reusable packaging intended to contain goods.
Cuestión planteada Pregunta si el producto descrito está incluido en el ámbito objetivo del impuesto.
Los cartuchos de polietileno para siliconas y masillas son envases no reutilizables incluidos en el ámbito objetivo del impuesto. No aplica la exclusión de producto integrante porque el cartucho no forma parte de la silicona. El émbolo y la cánula se consideran parte del envase según la normativa de envases y residuos.
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