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A plastics manufacturer has requested clarification on whether absorbent pads for meat or fish trays are subject to the tax. The DGT has ruled that they are, as these products facilitate the presentation of packaging.
Cuestión planteada Aclaración de si este producto detallado (almohadillas absorbentes) forma parte del ámbito objetivo del impuesto
Las almohadillas absorbentes destinadas a mantener la calidad de los alimentos contenidos en un envase se incluyen en el ámbito objetivo del impuesto. Este producto queda englobado en el artículo 68.1, letra c), de la Ley 7/2022, por ser un producto que contiene plástico destinado a permitir la comercialización o la presentación de envases no reutilizables.
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