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A company requested clarification on whether big bags are included in the special tax on non-reusable plastic packaging. The DGT confirmed they are, provided it cannot be demonstrated that they have been designed for multiple rotations or reuses.
Cuestión planteada La consultante solicita saber si el producto denominado "Big Bags" forma parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Los Big Bags de plástico, al estar diseñados para contener, proteger, manipular, distribuir y presentar mercancías, tienen la consideración de envase según el artículo 68.1.a) de la Ley 7/2022. No obstante, quedarán excluidos del ámbito objetivo del impuesto si se acredita su condición de reutilizables. Dicha condición se cumple cuando el producto ha sido concebido y comercializado para realizar múltiples circuitos o rotaciones en su ciclo de vida.
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