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A supermarket chain inquired whether providing plastic bags at checkout constitutes an ancillary operation to sales or an independent transaction, and how Navarre's regulations apply. The DGT ruled that bags provided at checkout are independent operations, whereas bags used as packaging in specific sections are ancillary to the sale of food.
Cuestión planteada Si la entrega de las bolsas de plástico por la consultante es una operación accesoria respecto de la operación principal de venta de productos de supermercado y el tipo impositivo aplicable a las entregas de estas bolsas de plástico.
La entrega de bolsas de plástico en líneas de caja a cambio de un precio constituye una operación independiente con el tipo general del 21%. No obstante, las bolsas entregadas en secciones de frutería, pescadería u horno, cuya función es servir de envase para productos a granel o por piezas, son accesorias a la entrega de los alimentos. En este segundo caso, las bolsas no tributan de forma autónoma, sino que siguen el régimen de la operación principal.
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