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A company inquired whether its plastic guarantee seals are subject to the special tax on non-reusable plastic packaging and their obligations. The DGT confirms they are subject to the tax as they enable the closure or presentation of packaging, detailing requirements for self-assessment, registration, and invoicing.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la sociedad consultante desea conocer si los precintos de garantía que fabrica, importa o adquiere intracomunitariamente se encuentran dentro del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables, así como sus obligaciones en relación con la gestión del mismo.
Los precintos de garantía, tanto los que tocan el producto como los que no, forman parte del ámbito objetivo del impuesto al ser productos con plástico destinados a permitir el cierre, comercialización o presentación de envases no reutilizables. La fabricación, importación o adquisición intracomunitaria de estos precintos está sujeta al impuesto, siendo contribuyente quien realice dicha actividad. El contribuyente debe cumplir con obligaciones de autoliquidación, inscripción en el registro territorial y, según el caso, llevar contabilidad o libro de existencias.
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