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A query was raised regarding whether a plastic ant trap containing poisonous gel is included in the special tax on non-reusable plastic packaging. The DGT has determined that it is, as it performs the function of packaging and is not an integral part of the product intended for joint disposal.
Cuestión planteada Si la trampa para hormigas se incluye en el ámbito objetivo del impuesto especial sobre los envases de plástico no reutilizables.
La trampa para hormigas tiene la consideración de envase según el artículo 68.1.a) de la Ley 7/2022, ya que está diseñada para contener, proteger, manipular, distribuir y presentar el gel con veneno. No se considera parte integrante del producto porque sus elementos no se usan, consumen o eliminan conjuntamente, ya que el envase perdura tras el consumo del contenido. Por tanto, la fabricación, adquisición intracomunitaria e importación de dicha trampa están sujetas al impuesto.
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