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A company requested clarification on whether plastic wrappings or casings used in industrial processes and subsequently discarded qualify as packaging. The Directorate-General for Taxes (DGT) ruled that they do constitute packaging and that the exemption from taxation does not apply.
Cuestión planteada Si en los casos anteriormente descritos puede considerarse que el producto mencionado (envoltura o tripa artificial plástica no reutilizable) forma parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables
Las envolturas o tripas plásticas no reutilizables se consideran envases porque se utilizan para contener, proteger, manipular, distribuir y presentar mercancías en cualquier fase de la cadena. El hecho de que no se entreguen al consumidor final es irrelevante. No aplica la excepción de no sujeción porque el producto sí está diseñado para ser entregado conjuntamente con las mercancías que contiene.
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