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A cork industry association has requested clarification on whether stoppers containing plastic are subject to the tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has indicated that if these stoppers are used to seal non-reusable packaging, they fall within the scope of the tax, unless they consist of paints, inks, lacquers, or adhesives intended to be incorporated into taxed products.
Cuestión planteada La consultante pregunta si los siguientes productos están incluidos en el ámbito objetivo del impuesto cuando se traten de plásticos, incluso en forma de pinturas, lacas, tintes o adhesivos, para el caso de:
Los tapones de corcho que contienen plástico se consideran productos destinados a permitir el cierre de envases no reutilizables según el artículo 68.1.c) de la Ley 7/2022. No estarán sujetos al impuesto las pinturas, tintas, lacas y adhesivos concebidos para ser incorporados a productos que forman parte del ámbito objetivo del impuesto. El término adhesivo incluye sustancias para pegar, pegatinas y cintas, pero no los adhesivos que se funden con calor.
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