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An association has requested a ruling on whether plastic caps intended for sealing packaging are subject to the special tax on non-reusable plastic packaging, and whether exemptions or refunds may apply. The Directorate General for Taxes (DGT) determines that caps fall within the objective scope of the tax and analyses the conditions required for exemptions and refunds.
Question posed The applicant asks which combined nomenclature must be applied in relation to the special taxes on alcohol and alcoholic beverages.
Los tapones de plástico destinados a permitir el cierre, comercialización o presentación de envases no reutilizables forman parte del ámbito objetivo del impuesto. La incorporación de estos tapones en el proceso productivo de tubos de aluminio no se considera fabricación, por lo que la adquisición intracomunitaria de los tapones constituye un hecho imponible. No se puede aplicar la exención si no se puede determinar el destino efectivo en el momento de la adquisición, pero los adquirentes que acrediten que el destino final es para envases de medicamentos o productos sanitarios tienen derecho a la devolución del impuesto.
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