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A company requested clarification on whether the import of plastic waste, scraps and cuttings for recycling is subject to the special tax on non-reusable plastic packaging. The DGT ruled that such imports are not subject to the tax as they do not fall within the scope defined by law.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la consultante desea conocer si la operación de importación está sujeta a este impuesto.
Los desechos, desperdicios y recortes de plástico importados no forman parte del ámbito objetivo del impuesto según el artículo 68 de la Ley 7/2022. Por tanto, la importación de estos materiales no está sujeta al impuesto especial sobre los envases de plástico no reutilizables. No obstante, si se utilizan para elaborar productos sujetos al impuesto, la empresa tendrá la consideración de fabricante.
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