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A manufacturer of PET preforms and containers sought clarification on whether its products (insecticide bottles, air fresheners, shoe cleaners, and bead containers) were subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that they are, as they meet the definition of packaging and do not form an integral part of the product.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, se plantea si los mencionados recipientes se encuentran dentro del ámbito objetivo de este impuesto.
Los recipientes de plástico diseñados para contener, proteger, manipular, distribuir y presentar mercancías (como líquidos o perlas) son envases según la Ley 7/2022. Al no ser parte integrante del producto y no ser consumidos conjuntamente con él, estos productos forman parte del ámbito objetivo del impuesto. Por tanto, la fabricación, adquisición intracomunitaria e importación de dichos envases está sujeta al tributo.
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