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A company requested clarification on whether plastic bags containing compounds for non-flame heaters (aluminium powder, bicarbonate, etc.) are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that the product does not meet the definition of packaging and, therefore, is not subject to the tax.
Cuestión planteada La consultante desea saber si el producto anteriormente descrito forma parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
El producto consultado no se ajusta a la definición de envase establecida en la Ley 7/2022 y el Real Decreto 1055/2022. Al no ser un artículo diseñado para contener, proteger, manipular, distribuir o presentar mercancías, no forma parte del ámbito objetivo del impuesto. En consecuencia, su fabricación, importación o adquisición intracomunitaria no está sujeta a este tributo.
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