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The inquiry asks whether non-reusable plastic packaging intended for waste transport is exempt from the special tax. The DGT rules that if they meet the definition of packaging, are non-reusable, and contain plastic, they fall within the scope of the tax.
Cuestión planteada En base a dicha definición recogida en el Impuesto especial sobre los envases de plástico no reutilizables, la consultante desea conocer si los envases de plástico no reutilizables que se destinen al transporte de residuos estarían no sujetos a dicho Impuesto.
Para que un producto esté en el ámbito del impuesto debe ser un envase, ser no reutilizable y contener plástico. Los envases no reutilizables de plástico diseñados para contener, proteger, manipular, distribuir y presentar residuos destinados a su tratamiento forman parte del ámbito objetivo del impuesto. Esto incluye cualquier producto diseñado para cumplir las funciones de envase con mercancías en cualquier fase de la cadena.
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