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V0426-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Plastic containers for milk sample transport are subject to special tax

A manufacturer of plastic containers for transporting milk samples has requested a ruling on whether these products are subject to the special tax on non-reusable plastic packaging and if they qualify for an exemption. The DGT has determined that the containers are indeed subject to the tax and that the exemption does not apply, as they are not classified as medical products or medicines.

In 6 key points

How it affects those involved

Manufacturers of plastic packaging for milk sampling must account for the special tax on non-reusable plastic packaging, as these items do not qualify for medical exemptions.

Lifecycle

2023-02-24PublishedPublished 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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