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A query was raised regarding whether a supplier of raw materials for manufacturing plastic labels must charge the special tax on non-reusable plastic packaging. The DGT has determined that the raw material is not subject to the tax because it is not intended for the production of packaging, although the manufacturing of the labels itself is considered a manufacturing activity under the law.
Cuestión planteada Si el proveedor de la materia prima empleada en la elaboración de las etiquetas debe repercutirle el Impuesto especial sobre los envases de plástico no reutilizables.
Las etiquetas no son envases, sino productos destinados a permitir la comercialización o presentación de envases. El material plástico de las etiquetas no está incluido en el ámbito del impuesto porque no se destina a obtener los envases definidos en el artículo 68.1.a) de la Ley 7/2022. Por tanto, la adquisición de dicho material no está sujeta al impuesto. No obstante, la elaboración de las etiquetas se considera fabricación según el artículo 71.1.b) de la citada Ley.
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