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A company sought clarification on whether its manual dispensers were exempt from tax due to being reusable products. The DGT ruled that the final product is an element intended for sealing packaging and that, by assembling it, the company performs a manufacturing activity subject to the tax.
Cuestión planteada La consultante pregunta, en primer lugar, si su producto está no sujeto al Impuesto especial sobre los envases de plástico no reutilizables por tratarse de un producto plástico reutilizable.
El producto final (dosificador manual) se considera un elemento destinado a permitir el cierre de envases no reutilizables, integrando el ámbito objetivo del impuesto. La empresa es contribuyente por la fabricación de estos productos y por las adquisiciones intracomunitarias de componentes como los tapones. La base imponible será la cantidad de plástico no reciclado en kilogramos incorporada al producto final. La exención por envío directo fuera del territorio nacional puede aplicarse si el producto terminado se envía antes de finalizar el plazo de autoliquidación de la adquisición intracomunitaria.
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