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A company has requested clarification on whether extruded polystyrene slats used for palletising packages are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, as they fulfil the function of packaging, and has detailed the requirements for registration and self-assessment.
Cuestión planteada La consultante solicita saber si las calas/listones de poliestireno extruido con superficie lisa que emplean para el paletizado de paquetes forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables, y si deben inscribirse los fabricantes de dicho producto en el Registro territorial del impuesto especial sobre los envases de plástico no reutilizables.
Los listones de poliestireno para el paletizado son productos que contienen plástico y cumplen la función de envase, por lo que forman parte del ámbito objetivo del impuesto. La empresa es contribuyente si fabrica, importa o adquiere intracomunitaria mente dichos productos. Debe inscribirse en el Registro territorial si fabrica o adquiere intracomunitaria mente los productos, salvo excepciones por peso en adquisiciones intracomunitarias o si es solo importador.
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