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A company manufacturing plastic bags (some 100% virgin and others with 80% recycled content) has requested clarification on whether they are subject to the special tax on non-reusable plastic packaging, given that their customers use them as bin liners. The Directorate-General for Taxes (DGT) has ruled that they are indeed subject to the tax because they meet the definition of packaging, and any subsequent use is irrelevant.
Cuestión planteada Si dichas bolsas forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Las bolsas son envases porque están diseñadas para contener, proteger, manipular, distribuir y presentar mercancías, y no forman parte integrante de un producto. El uso que los adquirentes den a las bolsas (como bolsas de basura) es irrelevante para determinar su inclusión en el ámbito objetivo del impuesto. Para que el plástico reciclado no compute en la base imponible, su cantidad debe ser certificada por una entidad acreditada según la norma UNE-EN 15343:2008. Para considerar un producto como reutilizable, debe haber sido concebido, diseñado y comercializado para múltiples rotaciones o rellenos, pudiendo acreditarse con cualquier medio de prueba o certificado UNE-EN 13429:2005.
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