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A manufacturer of cardboard packaging containing plastic components has requested clarification on whether its raw materials and finished plastic products are taxable. The Directorate General for Taxes (DGT) confirms that these products fall within the scope of the tax and analyses their status as manufacturer and taxpayer.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la consultante pregunta:
Los productos terminados de plástico, las bobinas de plástico y las bobinas de cartón con película plástica están incluidos en el ámbito objetivo del impuesto. Si la empresa solo emplea productos plásticos semielaborados para fabricar sus envases, no tendrá la consideración de fabricante. No obstante, será contribuyente en caso de realizar adquisiciones intracomunitarias de los productos sujetos al impuesto.
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