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A manufacturer of plastic toiletry bags, pouches, and cases has requested clarification on whether their products are subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) has ruled that liability depends on whether these items have been conceived, designed, and marketed for multiple uses or for refilling.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, se plantea si los productos a los que hace referencia la consultante se encuentran dentro del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables. Asimismo, pregunta si la actividad que realiza está sujeta a este impuesto, ya que afirma que los productos que fabrica tienen la condición de reutilizables.
Para determinar si un producto es reutilizable, debe atenderse a si ha sido diseñado y comercializado para realizar múltiples circuitos o rotaciones en su ciclo de vida, o para ser rellenado con el mismo fin. Si los artículos cumplen esta condición de reutilizables, no forman parte del ámbito objetivo del impuesto. El contribuyente puede acreditar esta condición mediante cualquier medio de prueba admisible, incluyendo un certificado UNE-EN 13429:2005.
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