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A supermarket chain has requested clarification on whether non-reusable plastic cling film and freezer bags are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, as the definition of 'packaging' for the purposes of this tax is broader than the general definition.
Cuestión planteada Si los productos anteriores forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
El concepto de envase del artículo 68.1.a) de la Ley 7/2022 es más amplio que el definido en el Real Decreto 1055/2022. Incluye tanto los envases definidos legalmente como cualquier otro artículo destinado a cumplir las funciones de contener, proteger, manipular, distribuir y presentar mercancías. Por tanto, el film transparente y las bolsas de congelación son envases a efectos de este impuesto.
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