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A company queried whether non-reusable plastic bags (flexitanks) used for transporting bulk liquids are exempt from tax because they are not delivered to the end customer. The DGT ruled that, as they are delivered alongside the goods during the transport phase, the exemption for non-liability does not apply.
Cuestión planteada Si el producto anteriomente descrito podría acogerse al supuesto de no sujeción recogido en el artículo 73.1.d) de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular.
Los flexitanks son envases de transporte que cumplen la definición de envase no reutilizable con contenido plástico. No se aplica la no sujeción del artículo 73.d) porque, aunque el producto final se entregue en otros envases, el flexitank sí se entrega con la mercancía durante la fase de transporte. Por tanto, su importación está sujeta al impuesto.
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