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A packaging manufacturer has requested clarification on whether plastic film rolls qualify as exempt raw materials or semi-finished products subject to tax. The DGT has determined that these rolls are semi-finished products intended for the production of packaging and are, therefore, subject to the tax.
Cuestión planteada En relación con el concepto de plástico semielaborado la consultante pregunta si las bobinas de film plástico empleadas para la elaboración de envases flexibles mediante impresión y laminado podrían tener la consideración de materia prima a efectos del impuesto sobre los envases de plástico no reutilizables, y por tanto quedar no sujetas al impuesto.
Las bobinas de film plástico se consideran productos plásticos semielaborados destinados a la obtención de envases, según la definición de productos intermedios que requieren fases de transformación posteriores. Por tanto, están incluidas en el ámbito objetivo del impuesto sobre los envases de plástico no reutilizables. Respecto a las deducciones, los adquirentes intracomunitarios solo pueden aplicarlas sobre el impuesto efectivamente satisfecho en sus operaciones como tales.
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