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A company has requested clarification on whether the plastic bottles used to market e-liquids and flavours for electronic cigarettes are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are, as they meet the legal definition of packaging.
Cuestión planteada Si los botellines de plástico están incluidos en el ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Los botellines de plástico están incluidos en el ámbito objetivo del impuesto porque están diseñados para contener, proteger, manipular, distribuir y presentar mercancías. Al no ser parte integrante de un producto que se consume conjuntamente, cumplen la definición de envase de la normativa vigente. Por tanto, su adquisición intracomunitaria está sujeta al impuesto especial.
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