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V0024-23.pdf

V0024-23.pdf
Preview of V0024-23
🔗 Source: aipc.cat
📊 Size: 110 KB
📄 Pages: 2 pages
⬇️ Downloads: 75

Summary

La consultante, una empresa que fabrica envases de plástico estériles y asépticos para la recogida de muestras para análisis in vitro, pregunta si estos productos están exentos del Impuesto especial sobre los envases de plástico no reutilizables. Según la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular, un envase debe estar destinado a contener, proteger, manipular, distribuir y presentar mercancías para ser considerado como tal. Dado que las muestras para análisis in vitro no son mercancías, los productos objeto de la consulta no tienen la consideración de envases a efectos del Impuesto especial, por lo que no están sujetos a dicho impuesto.

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Description

La consultante, una empresa que fabrica envases de plástico estériles y asépticos para la recogida de muestras para análisis in vitro, pregunta si estos...

Technical Information

  • File Format: PDF
  • File Size: 110 KB
  • Pages: 2
  • Language: ES
  • Total Downloads: 75
  • Last Updated: 1 month ago

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