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A company has enquired whether its monthly consumption of less than 5 kg of plastic film exempts it from the special tax on non-reusable plastic packaging. The DGT clarifies that the exemption applies to the quantity of plastic imported or acquired intra-community on a monthly basis, rather than the actual consumption.
Cuestión planteada La consultante quiere saber si, al no exceder el consumo de 5 kilogramos de plástico al mes, está exenta de pagar el impuesto especial sobre los envases de plástico no reutilizables.
La exención prevista en el artículo 75.f) de la Ley 7/2022 no se refiere al consumo mensual de plástico, sino al peso total del plástico no reciclado contenido en los envases importados o adquiridos intracomunitaria mente durante un mes. Este límite de 5 kilogramos se aplica con independencia de cuándo se utilicen o se realicen en consumo dichos envases.
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