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A printing company asks whether plastic 'In Mold Labelling' is subject to the special tax on non-reusable plastic packaging. The DGT responds that such labels, integrated into stoppers for reusable containers, fall outside the tax scope.
Cuestión planteada La consultante desea conocer si las etiquetas de plástico "In Mold Labelling" forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
El impuesto incluye productos que contengan plástico destinados a permitir el cierre, comercialización o presentación de envases no reutilizables. Dado que las etiquetas consultadas se integran en tapones para barriles de cerveza reutilizables, no forman parte del ámbito objetivo del impuesto. Al estar destinadas a envases que realizan múltiples ciclos de uso, no se consideran envases no reutilizables según la Ley 7/2022.
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