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A company has requested clarification on whether plastic caps for 20-litre returnable water carboys are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that, as they are intended for reusable packaging, they are not subject to the tax.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, se plantea si los tapones de plástico utilizados en los botellones de agua retornables a los que hace referencia la consultante se encuentran dentro del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
El impuesto se aplica a envases no reutilizables que contengan plástico y a los productos que permitan el cierre o presentación de dichos envases. Dado que los tapones consultados están destinados a permitir el cierre de envases reutilizables, no forman parte del ámbito objetivo del impuesto.
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