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A transport company has requested clarification on whether dosing and spray pumps for soaps or detergents are subject to the special tax on non-reusable plastic packaging. The DGT has ruled that they are, as these products are intended to facilitate the closure, marketing, or presentation of such packaging.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, se plantea si dichas bombas dosificadoras y pulverizadoras se encuentran dentro del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
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