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A company has requested clarification on whether plastic and metal IBC or GRG containers fall within the scope of the tax on non-reusable plastic packaging. The DGT has ruled that plastic containers are subject to the tax, provided they are not reusable.
Cuestión planteada La consultante solicita saber si estos contenedores forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Los contenedores IBC o GRG compuestos de plásticos tienen la consideración de envase al estar diseñados para contener, proteger, manipular, distribuir y presentar mercancías. Por tanto, están incluidos en el ámbito del impuesto según el artículo 68.1.a) de la Ley 7/2022, salvo que tengan la condición de reutilizables. La condición de reutilizable se determina si han sido concebidos y comercializados para realizar múltiples circuitos o rotaciones o para ser rellenados.
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