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A company has requested clarification on whether inner plastic bags used for transporting powder paint are subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has confirmed they are taxable packaging, but noted an exemption if the amount of non-recycled plastic does not exceed 5 kg per month.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la consultante plantea las siguientes cuestiones:
Las bolsas de plástico destinadas a contener, proteger y transportar la pintura son envases no reutilizables que forman parte del ámbito objetivo del impuesto. La adquisición intracomunitaria de estos envases está sujeta al tributo, salvo que el peso total del plástico no reciclado no exceda los 5 kilogramos en un mes. Para determinar la base imponible, la cantidad de plástico reciclado debe estar certificada por una entidad acreditada bajo la norma UNE-EN 15343:2008 o normas que la sustituyan.
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