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A company requested clarification on whether a plastic product used in the manufacture of polyurethane foam could benefit from exemption from the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that the product in question does not qualify as packaging and therefore falls outside the objective scope of the tax.
Cuestión planteada La consultante solicita saber si a este producto plástico utilizado para la producción de la espuma de poliuretano se le podría aplicar la no sujeción del artículo 73. apartado d) de la Ley 7/2022, de 8 de abril.
El producto plástico consultado no tiene la consideración de envase al no cumplir con la definición de artículos diseñados para contener, proteger, manipular, distribuir y presentar mercancías. Al formar parte de la maquinaria de producción y no utilizarse para presentar el producto como unidad de venta, no se encuentra dentro del ámbito objetivo del Impuesto Especial sobre Envases de Plástico no Reutilizable.
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