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The applicant inquired whether their laboratory products are subject to the non-reusable plastic packaging tax and if their production constitutes manufacturing. The DGT ruled that if the products are intended to hold samples for analysis (which are not goods), they are not subject to the tax; however, if they contain goods or function as packaging, they are.
Cuestión planteada La consultante pregunta si forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables los siguientes productos y si su obtención constituye fabricación a efectos del Impuesto. Los productos son:
Los productos destinados a contener muestras para análisis in vitro no son envases porque las muestras no son mercancías. Sin embargo, el rack para puntas de pipeta está sujeto al impuesto por contener una mercancía. Los tarros para reactivos también están sujetos al cumplir las funciones de un envase. La obtención de estos últimos productos tiene la consideración de fabricación.
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