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A company requested clarification on whether its hygiene product dispensers and cartridges are subject to the special tax on non-reusable plastic packaging. The DGT ruled that cartridges are subject to the tax if they meet the requirements, whereas dispensers are excluded if they are reusable.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, se plantea si los difusores y los cartuchos a los que hace referencia la consultante se encuentran dentro del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Los cartuchos que contienen el producto y se usan con dispensadores son envases si están diseñados para contener, proteger, manipular, distribuir o presentar mercancías. Para estar sujetos al impuesto, deben contener plástico y no ser reutilizables. Los dispensadores no forman parte del ámbito del impuesto en la medida en que tengan la consideración de reutilizables. La condición de reutilizable se determina por si el producto ha sido diseñado para múltiples rotaciones o para ser rellenado.
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