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A company requested clarification on whether plastic caps for 3 and 5-gallon returnable water bottles were subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that, as they are intended for reusable packaging, these caps fall outside the scope of 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 las botellas 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 incluye los productos que contienen plástico destinados a permitir el cierre, comercialización o presentación de envases no reutilizables. Dado que los tapones en cuestión están destinados a permitir el cierre de envases que tienen la consideración de reutilizables, no encajan en la definición del artículo 68.1.c) de la Ley 7/2022 y no forman parte del ámbito objetivo del impuesto.
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