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A query was raised regarding whether plastic adhesives used to manufacture cork wine stoppers are exempt from tax. The DGT has determined that the exemption for non-liability does not apply, as these adhesives are used to manufacture the taxed product rather than being incorporated into an existing one.
Cuestión planteada La consultante pregunta si al producto descrito le es de aplicación el supuesto de no sujeción previsto en la letra c) del artículo 73 de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular.
El supuesto de no sujeción para adhesivos solo se aplica cuando estos se incorporan a productos que ya forman parte del ámbito objetivo del impuesto. En este caso, el adhesivo se emplea para obtener el producto (el tapón) que es el que forma parte del ámbito objetivo. Por tanto, no es de aplicación la exención del artículo 73.c).
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