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A company has requested a ruling on whether liquid polymer and the resulting polyurethane foam are subject to the special tax on non-reusable plastic packaging, and who is liable for payment. The DGT has determined that the polymer is a semi-finished product subject to the tax, whereas the resulting foam is not.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la sociedad consultante desea conocer si el polímero líquido contenido en bidones y la espuma final de poliuretano se encuentran dentro del ámbito objetivo del impuesto, así como quién es el contribuyente de la operación descrita.
El polímero líquido es un producto semielaborado porque requiere una fase de transformación posterior para cumplir su función de envase, integrando el ámbito objetivo del impuesto. La obtención de la espuma de poliuretano mediante la mezcla de los componentes no se considera fabricación a efectos del impuesto. Por tanto, la sociedad que realiza la adquisición intracomunitaria del polímero es la contribuyente, mientras que sus clientes no lo son al no tributar por la espuma resultante.
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