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A laboratory equipment company has requested clarification on whether its products are subject to the special tax on non-reusable plastic packaging. The DGT has determined that items used for samples are not taxable because the samples themselves do not constitute goods; however, packaging intended for internal use and its closures are subject to the tax.
Cuestión planteada A efectos del Impuesto especial sobre los envases de plástico no reutilizables, ¿deben considerarse como "envases" aquellos artículos diseñados para contener, proteger, manipular, conservar, almacenar y presentar "muestras" de laboratorio?
Los productos destinados a contener muestras para análisis in vitro no son envases porque las muestras no tienen la consideración de mercancías. Por el contrario, los envases de plástico para uso interno en laboratorios sí están incluidos en el impuesto al cumplir las funciones de contener o proteger. Asimismo, los tapones y precintos destinados al cierre de dichos envases también están sujetos al tributo.
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