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An aerosol industry association has requested clarification regarding the application of the special tax on non-reusable plastic packaging. The Directorate General of Taxes (DGT) has determined that metal containers and their valves are included in the scope of the tax, although only the plastic content within them is subject to taxation.
Cuestión planteada La consultante plantea diversas cuestiones en relación con el Impuesto especial sobre los envases de plástico no reutilizables.
Los envases metálicos de aerosoles están incluidos en el ámbito objetivo si no son reutilizables y contienen plástico, gravándose únicamente por la cantidad de plástico no reciclado que contengan. Las válvulas para aerosol se consideran elementos destinados a permitir el cierre del envase, por lo que también están incluidas. No obstante, los componentes plásticos individuales de la válvula (difusor, actuador, etc.) no están sujetos al impuesto por sí solos. La fabricación de válvulas o envases a partir de dichos componentes constituye una actividad de fabricación sujeta al impuesto.
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