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An importer of printing machinery has enquired whether the packaging of its consumables is subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that if the containers are disposable, serve the function of packaging, are non-reusable, and contain plastic, they are subject to the tax.
Cuestión planteada Si dichos productos forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Para que un producto esté en el ámbito del impuesto debe ser un envase, ser no reutilizable y contener plástico. Los contenedores de tinta, tóner o resina que alimentan sistemas de impresión pueden considerarse envases si cumplen la función de contener o presentar la mercancía. La condición de no reutilizable depende de si el producto no ha sido diseñado para múltiples rotaciones o para ser rellenado. El hecho de que el plástico sea reciclable no exime del impuesto, solo afecta a la base imponible.
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