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The inquiry asks whether flexitanks (polyethylene bags for liquid transport) are subject to the tax on non-reusable plastic packaging and whether they may qualify for non-applicability on the grounds that they are not delivered with the goods. The DGT determines that they are subject to the tax and that the non-applicability exception does not apply.
Cuestión planteada Si el flexitanque se incluye en el ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables, y, en caso de que estuviese incluido, si podría acogerse al supuesto de no sujeción contemplado en el Artículo 73.1.d) de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular.
El flexitanque es un envase de transporte que cumple la definición de envase de plástico no reutilizable. No se aplica la no sujeción del artículo 73.1.d) porque, aunque el contenido se extraiga al llegar a destino, el flexitanque se entrega junto con la mercancía durante la fase de transporte. Por tanto, su fabricación, importación o adquisición intracomunitaria está sujeta al impuesto.
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