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A manufacturer of polyethylene sheets has requested a ruling on whether its products are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has determined that they are, as they are classified as semi-finished products, although an exemption applies if it can be proven that they will not be used to manufacture packaging subject to the tax.
Cuestión planteada Sujeción al Impuesto especial sobre los envases de plástico no reutilizables.
Las láminas de polietileno de alta densidad virgen son productos semielaborados incluidos en el ámbito objetivo del impuesto. La fabricación de estas láminas origina el hecho imponible, salvo que se aplique la exención para productos que no se destinen a obtener envases sujetos al impuesto. Para beneficiarse de esta exención, el fabricante debe recabar del adquirente una declaración previa sobre el destino de los productos. Si el producto se vende a un tercero que no lo destina a envases, este último podrá solicitar la devolución del impuesto pagado.
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