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A cheese company has requested a ruling on whether the plastic film used for ripening its products is subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that it is, as the plastic serves the function of packaging and is not consumed alongside the cheese.
Cuestión planteada Si puede considerarse que el folio o film de plástico no reutilizable de maduración del queso forma parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables
El film plástico de maduración tiene la consideración de envase al estar diseñado para contener, proteger, manipular, distribuir y presentar mercancías. Aunque forma parte integrante del queso y es necesario para su elaboración, no se consumen conjuntamente ambos elementos. Por tanto, su fabricación, importación o adquisición intracomunitaria está sujeta al impuesto.
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