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V0024-23 ·10 January 2023 ·consulta-vinculante Medium impact
Tax

Containers for in vitro diagnostic sample collection are not subject to the plastic packaging tax

A company has requested clarification on whether its plastic containers used for collecting urine, faeces, and sputum samples for in vitro analysis are exempt from the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that they are not subject to the tax because the samples themselves do not constitute goods.

In 5 key points

How it affects those involved

This ruling clarifies that containers used solely for collecting biological samples for medical analysis fall outside the scope of the plastic packaging tax, as the samples are not considered commercial goods.

Lifecycle

2023-01-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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