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A waste collection and transport company has enquired whether its non-reusable plastic packaging is subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has responded that if the items meet the definition of packaging, are non-reusable, and contain plastic, they fall within the scope of the tax.
Cuestión planteada La consultante desea conocer si los envases de plástico no reutilizables que se destinen al transporte de residuos están sujetos al Impuesto especial sobre los envases de plástico no reutilizables.
Los envases no reutilizables que contengan plástico y estén diseñados para contener, proteger, manipular, distribuir y presentar mercancías (incluyendo residuos si estos tienen consideración de mercancía) forman parte del ámbito objetivo del impuesto. Para ello, deben cumplir la definición de envase, ser no reutilizables y contener plástico según la Ley 7/2022. El criterio se aplica a cualquier producto que cumpla estas funciones en cualquier fase de la cadena de fabricación, distribución y consumo.
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