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A company has requested clarification on whether the plastic rolls, sheets, and plates acquired through intra-Community transactions and processed to manufacture candles and windsurf boards are subject to the special tax on non-reusable plastic packaging. The DGT has ruled that they are subject to the tax as semi-finished products, although they may be exempt if their final use is duly proven.
Cuestión planteada Si dichos materiales adquiridos forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Las láminas y placas de plástico adquiridas se consideran productos semielaborados incluidos en el ámbito objetivo del impuesto según el artículo 68.1.b) de la Ley 7/2022. No obstante, la adquisición intracomunitaria estará exenta si se obtiene de los clientes una declaración previa en la que manifiesten que el destino de los productos no es la obtención de envases sujetos al impuesto, como ocurre en la fabricación de velas o tablas de windsurf.
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