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The taxpayer inquired whether cartridges for products such as silicone or adhesives are included in the special tax on non-reusable plastic packaging. The DGT ruled that they are, as the cartridges do not constitute an integral part of the product, nor are they consumed or disposed of alongside it.
Cuestión planteada La consultante pregunta si lo productos mencionados están incluidos en el ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Los cartuchos de siliconas y adhesivos están sujetos al impuesto porque cumplen la función de contener, proteger, manipular, distribuir y presentar mercancías. No se consideran parte integrante del producto ni son necesarios para preservarlo durante toda su vida útil, ya que el contenido debe extraerse para su uso. Además, el envase y el producto no se usan, consumen ni eliminan conjuntamente, pues el cartucho queda como residuo separado tras el uso de la mercancía.
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