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A seafood company requested clarification on whether the plastic components of its packaging fall under the scope of Article 68 of Law 7/2022. The Directorate General for Taxes (DGT) ruled that plastic coils and films are semi-finished products intended for the production of packaging and, therefore, are subject to the tax.
Cuestión planteada La empresa consultante quiere saber, respecto los distintos elementos plásticos que componen el envase, en cuál de los supuestos establecidos en el artículo 68 de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular se incluyen.
Los productos plásticos semielaborados, como las bobinas y el film de plástico, se consideran dentro del ámbito objetivo del impuesto al estar destinados a la obtención de envases (artículo 68.1.b de la Ley 7/2022). Para que un producto esté sujeto, debe ser un envase no reutilizable que contenga plástico. Los productos semielaborados son aquellos intermedios que requieren fases de transformación posteriores para cumplir su función de envase.
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