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A manufacturer of PET preforms has requested clarification on whether their products and the dyes added to the raw material are subject to the special tax on non-reusable plastic packaging. The DGT has ruled that preforms are included and that the taxation of dyes depends on whether they are classified as recycled plastic or not.
Cuestión planteada La interesada plantea dos cuestiones:
Las preformas de plástico están incluidas en el ámbito objetivo del impuesto especial sobre envases de plástico no reutilizables. La base imponible se determina por la cantidad de plástico no reciclado en kilogramos. Si los colorantes añadidos a la materia prima tienen la consideración de plástico, su peso se incluirá en la base imponible si es plástico no reciclado, o se excluirá si es plástico reciclado.
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