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A plant-based beverage company has enquired whether manufacturing the rectangular plastic piece that attaches to a carton to enable sealing classifies them as a manufacturer. The DGT has ruled that this component falls within the scope of the tax and its production constitutes a taxable event.
Cuestión planteada La empresa consultante solicita saber si son fabricantes a efectos del Impuesto especial sobre los envases de plástico no reutilizables por la elaboración de la tapa del cierre del envase.
La pieza de plástico que se adhiere al envase para permitir su cierre, comercialización o presentación forma parte del ámbito objetivo del impuesto. Al elaborar esta pieza a partir de granza o bolitas de plástico, la empresa realiza la fabricación de un producto objeto del impuesto. Por tanto, la empresa es contribuyente y debe cumplir con las obligaciones de autoliquidación, inscripción en el registro y llevanza de contabilidad.
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