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The applicant asks whether different types of adhesive tapes, films, and plastic accessories are subject to the special tax on non-reusable plastic packaging. The DGT rules that some products are not subject to the tax as they are considered adhesives, others are subject as they are packaging or semi-finished products, and others are subject as they are sealing elements.
Cuestión planteada A la consultante le interesa conocer si forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables los siguientes productos:
Las cintas adhesivas y pegatinas se consideran adhesivos y no están sujetas al impuesto si se incorporan a productos del ámbito objetivo. Los productos plásticos semielaborados que se destinen a obtener envases sujetos están dentro del ámbito objetivo. Los elementos diseñados para el cierre de envases que contengan plástico están sujetos al impuesto. Los artículos diseñados para contener, proteger o presentar mercancías, como mandriles plásticos no reutilizables, también están incluidos en el ámbito objetivo.
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