Skip to content
V0993-23 ·21 April 2023 ·consulta-vinculante Medium impact
Tax

The exemption from the tax on non-reusable plastic packaging requires that the contained products be medical devices

A company inquires whether the acquisition of components for manufacturing medical devices may qualify for the exemption from the tax on non-reusable plastic packaging. The DGT responds that the exemption only applies if the acquired products are, in themselves, medical devices according to current regulations.

In 6 key points

Lifecycle

2023-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact