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A company has requested clarification on whether labels applied to its plastic packaging are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that these labels fall under the category of adhesives and, therefore, are not subject to the tax.
Cuestión planteada La consultante pregunta si estas etiquetas están incluidas en el concepto de adhesivo cuya fabricación, adquisición intracomunitaria e importación está no sujeta al impuesto según lo señalado en el artículo 73. c) de la ley 7/2022 de 8 de abril, de residuos y suelos contaminados para una economía circular.
El concepto de adhesivo incluye tanto la sustancia para pegar como las pegatinas y las cintas adhesivas. Las etiquetas adhesivas se consideran adhesivos concebidos para ser incorporados a productos que forman parte del ámbito del impuesto. En consecuencia, su fabricación, importación o adquisición intracomunitaria no está sujeta al impuesto según el artículo 73.c de la Ley 7/2022.
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