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A company inquired whether importing standard plastic bags for pharmaceutical raw materials was exempt from tax, arguing they were not specifically designed for that product. The Directorate-General for Taxes (DGT) ruled that the bags are subject to the tax as they are necessary for the transport and delivery of the goods.
Cuestión planteada Si la importación de las bolsas podría acogerse al supuesto de no sujeción contemplado en el Artículo 73.1.d) de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular.
Las bolsas de plástico no reutilizables que contienen la materia prima tienen la consideración de envases al cumplir la función de contener, proteger, manipular y distribuir la mercancía. No se aplica el supuesto de no sujeción del artículo 73.1.d) porque las bolsas son susceptibles de ser entregadas con la mercancía al ser objeto de transporte junto a ella. Por tanto, la importación de dichas bolsas está sujeta al impuesto según el artículo 72.1 de la Ley 7/2022.
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