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A footwear company asks whether shoe display units and in-store footwear racks are subject to the special tax on non-reusable plastic packaging. The DGT responds that they are not liable because they are reusable or do not fall within the tax categories.
Cuestión planteada Solicita aclaración sobre el tratamiento de los pernitos y los calzadores en el Impuesto especial sobre los envases de plástico no reutilizables.
Los pernitos de plástico para exposición no están sujetos al impuesto porque, al no entregarse con la mercancía, tienen la condición de reutilizables. Los calzadores de plástico para uso de clientes tampoco forman parte del ámbito objetivo del impuesto al no encajar en las categorías del artículo 68 de la Ley 7/2022. Por tanto, su importación, fabricación o adquisición intracomunitaria no está sujeta al tributo.
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