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A company has requested clarification on whether the plastic packaging of its liquid plant protection products, fertilisers, and domestic biocides is subject to the special tax on non-reusable plastic packaging, and whether any exemptions apply. The Directorate-General for Taxes (DGT) has ruled that these are indeed subject to the tax and that the requested exemptions do not apply.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, se plantea si los envases que contienen los citados productos se encuentran dentro del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables, así como si pueden beneficiarse de algún tipo de exención que les sea aplicable.
Los envases de plástico diseñados para contener, proteger, manipular, distribuir y presentar los productos consultados tienen la consideración de envase y están incluidos en el ámbito objetivo del impuesto. Los envases de estos productos no encuentran encaje en las exenciones previstas en el artículo 75 de la Ley 7/2022. Además, la consultante no realiza los hechos imponibles de fabricación, importación o adquisición intracomunitaria necesarios para aplicar dichas exenciones.
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