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A company manufacturing metal packaging with plastic components has requested clarification on whether it qualifies as a manufacturer for the special tax on non-reusable plastic packaging. The DGT clarifies that taxpayer status depends on whether the products manufactured are subject to the tax or are semi-finished products intended to become packaging.
Cuestión planteada Se formulan una serie de cuestiones, relativas a la aplicación del Impuesto especial sobre los envases de plástico no reutilizables, en el marco de la fabricación de tales productos.
No se considera fabricación la elaboración de envases a partir exclusivamente de productos sujetos al impuesto (semielaborados o elementos de cierre) o de productos que no contienen plástico. Sin embargo, quien fabrique, importe o adquiera intracomunitaria mente los productos semielaborados o elementos de cierre que contienen plástico sí es contribuyente. Las láminas de aluminio con termoplástico laminado se consideran productos destinados al cierre de envases y están en el ámbito del impuesto.
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