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A company has requested clarification on whether the polyethylene bags provided by supermarkets for wet umbrellas are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) indicates that, although they are considered packaging, they may be exempt if it is proven that their design is exclusively for that purpose and not for containing goods.
Cuestión planteada Si dichas bolsas forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Las bolsas de plástico analizadas tienen la consideración de envase según el artículo 68.1.a) de la Ley 7/2022. Sin embargo, el artículo 73.d) establece la no sujeción para envases que, pudiendo cumplir funciones de contención o protección, no están diseñados para entregarse con las mercancías. Por tanto, la importación solo estará no sujeta si las bolsas tienen características específicas que delimiten su uso exclusivamente a lo manifestado por el consultante.
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