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A company requested clarification on whether the plastic sticks and rods it manufactures for lollipops are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that they are, as they fulfil the function of containing, protecting, handling, distributing, or presenting the goods.
Cuestión planteada Pregunta si el producto descrito está incluido en el ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Los artículos diseñados para contener, proteger, manipular, distribuir y presentar mercancías se consideran envases, incluso si no encajan estrictamente en la definición general. Los palitos y varillas de plástico para piruletas cumplen estas funciones, por lo que son envases no reutilizables. En consecuencia, su fabricación, importación o adquisición intracomunitaria está sujeta al impuesto especial.
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