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A query was raised regarding whether a plastic mechanism that connects packaging to machinery is subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) ruled that, as an integrated auxiliary element, it is considered packaging.
Cuestión planteada La consultante desea saber si el mecanismo, que conecta el envase y la maquinaria, fabricado de material plástico no reutilizable, forma parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
El mecanismo de plástico es un elemento auxiliar integrado en el envase según el Real Decreto 1055/2022. Al ser un elemento integrado, se considera parte del envase al que va unido. Por tanto, si el envase es de plástico no reutilizable, el mecanismo forma parte del ámbito objetivo del impuesto.
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