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A manufacturer of plastic trays queried whether they are liable for the special tax on non-reusable plastic packaging when processing already taxed plastic coils. The DGT ruled that, as no additional plastic is incorporated, the manufacturing taxable event does not occur, and therefore the company is not a taxpayer.
Cuestión planteada La consultante formula una serie de preguntas en relación con el Impuesto especial sobre los envases de plástico no reutilizables.
La fabricación no incluye la elaboración de envases a partir exclusivamente de productos sujetos al impuesto o de otros productos sin plástico. Al no incorporar plástico adicional al de las bobinas compradas, la consultante no realiza el hecho imponible de fabricación. Por tanto, no es contribuyente, no tiene obligación de autoliquidar, ni de inscribirse en el registro territorial. No obstante, debe informar en factura de la cantidad de plástico no reciclado si su cliente lo solicita.
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