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A company inquired whether imported flexible intermediate bulk containers (FIBCs) made of raffia were subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that, as they are made of plastic and used to contain goods, they are considered packaging subject to the tax, unless their reusability is demonstrated.
Cuestión planteada La consultante solicita saber si estos sacos están dentro del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Los sacos de rafia de plástico tienen la consideración de envase al estar diseñados para contener, proteger, manipular, distribuir y presentar mercancías. Por tanto, están incluidos en el ámbito objetivo del impuesto según el artículo 68.1.a) de la Ley 7/2022, salvo que tengan la condición de reutilizables. La condición de reutilizables se determina si han sido concebidos y comercializados para realizar múltiples rotaciones o ser rellenados, pudiendo acreditarse mediante certificación según la norma UNE-EN 13429:2005.
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