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A wine company has requested a ruling on whether self-adhesive labels for boxes and pallet wrap are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has determined that self-adhesive labels are not subject to the tax if intended for non-reusable packaging, whereas pallet wrap is considered a semi-finished product subject to the tax.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la sociedad consultante desea conocer si los autoadhesivos utilizados como cierre de las cajas de cartón y el film para envolver los palés se encuentran dentro del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Los autoadhesivos (sustancias, pegatinas o cintas) destinados a envases no reutilizables no están sujetos al impuesto según el artículo 73.c) de la Ley 7/2022. El film para envolver palés se considera un producto semielaborado sujeto al impuesto al requerir una transformación posterior para cumplir su función de envase. Si la empresa fabrica, importa o adquiere intracomunitaria el film, será contribuyente y deberá cumplir con las obligaciones de gestión y registro.
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