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A manufacturer of food supplements sought clarification on whether their non-reusable plastic packaging was exempt from the special tax. The DGT ruled that, as the products are neither medicines nor foods for special medical purposes, the packaging is subject to the tax.
Cuestión planteada La consultante solicita saber si la actividad que realiza puede dar lugar, a efectos del Impuesto especial sobre los envases de plástico no reutilizables, a la aplicación de la exención regulada en el artículo 75.a).1º de la Ley 7/2022.
Los complementos alimenticios no tienen la consideración de medicamentos ni de alimentos para usos médicos especiales según la normativa sectorial. Por tanto, la fabricación, importación o adquisición intracomunitaria de sus envases de plástico no reutilizables no se beneficia de la exención del artículo 75.a).1.º de la Ley 7/2022. Si la empresa fabrica, importa o adquiere dichos envases, ostenta la condición de contribuyente y debe tributar por ellos.
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