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V0949-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic packaging for hospital ready meals is not exempt from special tax

A company has enquired whether non-reusable plastic packaging for hospital patient meals can benefit from a tax exemption. The DGT has ruled that they cannot, as such meals do not qualify as food for special medical purposes or as preparations for infants for hospital use.

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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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