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V0438-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Packaging for human biological samples is exempt from the non-reusable plastic packaging tax

A taxpayer queried whether plastic packaging containing human biological samples for clinical analysis is subject to the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that it is not, as biological samples do not qualify as goods.

In 5 key points

How it affects those involved

This ruling clarifies that biological samples fall outside the scope of the plastic packaging tax, as they are not classified as goods, thereby exempting their containers from the levy.

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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