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A company has requested clarification on whether the components of its pyrotechnic articles (base, extender, and disc) are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that they are not taxable if they form an integral part of the product and are necessary for its useful life.
Cuestión planteada Solicita saber si los componentes del artículo final pirotécnico forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables
Los componentes no forman parte del ámbito del impuesto si son parte integrante del producto y necesarios para contener, sustentar o preservar el mismo durante toda su vida útil, siempre que todos sus elementos se destinen a ser usados, consumidos o eliminados conjuntamente. En este caso, la base, el alargador y el disco deben cumplir estos requisitos para quedar excluidos.
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