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A company requested clarification on whether all components of a self-adhesive label (front material, adhesive, silicone, and backing) are exempt from tax. The DGT ruled that only the front material and adhesive are exempt, whereas the silicone layer and backing are subject to tax if they consist of non-reusable plastic.
Cuestión planteada La consultante pregunta si la consideración de etiqueta autoadhesiva engloba todas las partes de la misma, es decir, material frontal, adhesivo, capa de silicona y material soporte, quedando en consecuencia amparadas todas las partes en el supuesto de no sujeción del artículo 73.c) de la Ley 7/2022.
El material frontal y el adhesivo conforman la etiqueta autoadhesiva y, por tanto, no están sujetos al impuesto. Sin embargo, la capa de silicona y el material de soporte tienen la consideración de envase al estar diseñados para contener, proteger, manipular, distribuir o presentar mercancías. Si estos dos elementos son de plástico no reutilizable, estarán sujetos al impuesto especial.
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