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V0942-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Packaging for medical devices may be exempt from the tax on non-reusable plastic packaging

A company asks whether the plastic packaging of medical devices acquired through intra-Community transactions is exempt from the special tax. The DGT responds that, if the products are indeed medical devices according to the regulations, their packaging is exempt.

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Lifecycle

2023-04-20PublishedPublished 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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