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A query was raised regarding whether the import and intra-Community acquisition of silicone, resin, and sealant cartridges are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that they are, as the cartridges meet the definition of packaging and do not form an integral part of the product.
Cuestión planteada La importación y adquisición intracomunitaria de cartuchos de silicona, resina y otros sellantes en cartucho, ¿está sujeta al Impuesto especial sobre los envases de plástico no reutilizables?
Los cartuchos de silicona y sellantes forman parte del ámbito objetivo del impuesto porque son envases destinados a contener y presentar mercancías. No se consideran parte integrante del producto porque no son necesarios para contenerlo durante toda su vida útil, ya que el contenido debe extraerse para su uso. Además, el envase y el producto no se consumen ni se eliminan conjuntamente, pues el cartucho queda como residuo tras el uso de la silicona.
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