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A company asks whether adhesive polyethylene films used to protect components during production are subject to the special tax on non-reusable plastic packaging. The DGT determines that, due to the objective nature of the packaging concept in the law, these films fall within the tax scope.
Cuestión planteada Si dichas películas de polietileno forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables.
Las películas de polietileno denominadas films de procesado adhesivos forman parte del ámbito objetivo del impuesto si son no reutilizables y contienen plástico. El criterio se basa en que el concepto de envase en la Ley 7/2022 es de carácter objetivo, independientemente del uso concreto. Así, aunque actúen como barrera de protección temporal durante la fabricación, se consideran envases según el artículo 68.1.a).
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