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A graphic arts company inquired whether it qualifies as a manufacturer of the tax on non-reusable plastic packaging when processing laminated cardboard sheets and labels. The DGT determined that the company is neither a manufacturer nor a taxpayer, and that any exemption for sanitary use must be managed by the end customer.
Cuestión planteada 1.ª cuestión. Si en base a lo dispuesto en la Ley 7/2022, 8 de abril, de residuos y suelos contaminados para una economía circular, la consultante es considerada fabricante a efectos del Impuesto especial sobre los envases de plástico no reutilizables.
La elaboración de envases a partir, exclusivamente, de productos sujetos al impuesto no tiene la consideración de fabricación. Por tanto, la actividad no constituye un hecho imponible de fabricación y la empresa no es contribuyente. Respecto a las etiquetas autoadhesivas, si cumplen la definición de adhesivos, están no sujetas al impuesto. En cuanto a la exención por productos sanitarios, la empresa no puede solicitarla a sus proveedores, ya que es el cliente quien debe acreditar el destino efectivo para solicitar la devolución del impuesto.
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