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A company has requested clarification on whether the plastic trays used to contain imported compressed soil are subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has ruled that they do constitute packaging and that, for the time being, the recycled plastic content may be verified via a manufacturer's self-declaration.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, se plantea si las bandejas de plástico que contienen la tierra prensada que importa se encuentran dentro del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Las bandejas de plástico diseñadas para contener, proteger, manipular, distribuir y presentar la mercancía tienen la consideración de envase y están incluidas en el ámbito objetivo del impuesto. Para acreditar la cantidad de plástico reciclado, la disposición transitoria décima permite usar una declaración responsable del fabricante durante los primeros 12 meses tras la aplicación del impuesto. Tras ese periodo, la certificación deberá realizarla una entidad acreditada según la norma UNE-EN 15343:2008.
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