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An adhesive tape manufacturer has requested clarification on whether the importation of plastic raw materials is subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) clarifies that while plastic granules are exempt, coils or sheets of film are subject to the tax as they are classified as semi-finished products.
Cuestión planteada La consultante pregunta si le resulta exigible el impuesto especial sobre envases de plástico no reutilizables por la importación de materias primas tales como el polipropileno -BOPP-, el policloruro de vinilo -PVC-, el polietielino, el poliester o cualquier otro film plástico que se incorpore a la fabricación de cintas adhesivas, cuando dichas cintas se consideran no sujetas al impuesto.
La granza de polipropileno, PVC o polietileno no se considera producto semielaborado sujeto al impuesto. No obstante, las bobinas u hojas de film de estos materiales sí son productos semielaborados incluidos en el ámbito objetivo del impuesto. Al destinarse a la fabricación de cintas adhesivas (que no están sujetas), se aplica la exención del artículo 75.g) siempre que se acredite el destino efectivo mediante declaración previa del adquirente.
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