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V0541-23 ·7 March 2023 ·consulta-vinculante Medium impact
Tax

Plastic packaging for medicines and medical devices may be exempt from special tax

The consultation addresses the application of exemptions regarding the tax on non-reusable plastic packaging for medicines and medical devices. The Directorate-General for Taxes (DGT) clarifies that the exemption applies to both human and veterinary medicines and defines the registration obligations and tax forms to be submitted.

In 6 key points

Lifecycle

2023-03-07PublishedPublished 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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