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A taxpayer queried whether plastic packaging containing human biological samples for clinical analysis is subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that it is not, as biological samples do not qualify as goods.
Cuestión planteada La interesada solicita saber si dichos envases formarían parte del ámbito objetivo del Impuesto especial sobre elos envases de plástico no reutilizables.
Para que un artículo sea considerado envase, debe estar destinado a contener, proteger, manipular, distribuir y presentar mercancías. Dado que las muestras biológicas de origen humano para análisis no son mercancías, los envases que las contienen no entran en el ámbito objetivo del impuesto.
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