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A cosmetics and perfumery company has requested a ruling on whether the plastic containers for dental floss they intend to acquire intra-community are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that, as these items are designed to contain and present goods, they are classified as packaging and fall within the scope of the tax.
Cuestión planteada Si el producto anteriormente descrito forma parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Las cajitas de plástico para seda dental tienen la consideración de envase al estar diseñadas para contener, proteger, manipular, distribuir y presentar mercancías. Para que un producto esté en el ámbito del impuesto debe ser un envase, ser no reutilizable y contener plástico. Dado que el producto cumple la función de envase y no se ha indicado que sea reutilizable ni su composición, se concluye que forma parte del ámbito objetivo del impuesto.
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