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An industrial laundry service has enquired whether the plastic coils used for packaging clothing are subject to the special tax on non-reusable plastic packaging. The DGT has determined that while the coils are semi-finished products subject to the tax, the company is not a taxable person when purchasing them from a domestic manufacturer.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la sociedad consultante desea conocer si las bobinas de plástico utilizadas en su actividad se encuentran dentro del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables, así como sus obligaciones ante la Agencia Estatal de Administración Tributaria respecto a la presentación de la declaración de este impuesto.
Las bobinas de plástico se consideran productos semielaborados porque requieren una transformación posterior para cumplir su función de envase, integrándose en el ámbito objetivo del impuesto. Sin embargo, al adquirirlas a un fabricante en territorio español, la empresa no realiza fabricación, importación ni adquisición intracomunitaria, por lo que no es contribuyente. La empresa solo tendrá la obligación de consignar en factura el importe del impuesto y la cantidad de plástico no reciclado si el adquirente lo solicita.
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