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The applicant asks whether empty plastic (ABS) inhalers for medicinal use are subject to the special tax on non-reusable plastic packaging. The DGT determines that they are indeed subject to the tax, but may benefit from an exemption if the requirements regarding intended use and certification are met.
Cuestión planteada - Si los productos descritos forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Los inhaladores vacíos de plástico son envases no reutilizables porque están destinados a contener y presentar medicamentos, y no forman parte integrante del producto ya que se desechan de forma independiente. No obstante, la importación o adquisición intracomunitaria de estos envases está exenta si se destinan a la contención o presentación de medicamentos o productos sanitarios. Para aplicar la exención en la primera entrega, el contribuyente debe obtener del adquirente una declaración previa que manifieste dicho destino.
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