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A manufacturer of 'bag in box' products has requested a ruling on whether the plastic preforms purchased for production are subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has ruled that they are, as they are semi-finished products intended for the creation of packaging.
Cuestión planteada La consultante pregunta si las preformas de plástico están incluidas en el ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Las preformas de plástico tienen la consideración de productos semielaborados según el artículo 71 de la Ley 7/2022. Al estar destinadas a la obtención de envases no reutilizables, se incluyen en el ámbito objetivo del impuesto conforme al artículo 68.1, letra b). Por tanto, la adquisición intracomunitaria de dichas preformas está sujeta al impuesto.
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