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A company has requested clarification on whether rolls of plastic covers used to protect vehicle seats in mechanical workshops are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, as they meet the criteria of being packaging, being non-reusable, and containing plastic.
Cuestión planteada El consultante pregunta si están dentro del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables los rollos de fundas protectoras para los asientos de los vehículos que se colocan en los talleres mecánicos durante la reparación de los mismos.
Los rollos de fundas protectoras tienen la condición de envase porque están diseñados para proteger mercancías. No se aplica la exclusión de parte integrante del producto porque la funda no es necesaria para preservar el producto durante toda su vida útil. Al no estar diseñados para múltiples rotaciones y contener polietileno, se consideran envases de plástico no reutilizables sujetos al impuesto.
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