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A company has requested clarification on whether plastic insecticide refills are subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has confirmed that they are, as they serve the function of packaging and do not constitute an integral part of the product consumed.
Cuestión planteada La consultante solicita saber si los recambios de insecticida de plástico que fabrica forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Los recambios de insecticida de plástico tienen la consideración de envase al estar diseñados para contener, proteger, manipular, distribuir y presentar mercancías. No forman parte integrante del producto porque sus elementos no se usan, consumen o eliminan conjuntamente con el contenido. Por tanto, si son no reutilizables y contienen plástico, forman parte del ámbito objetivo del impuesto.
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