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V0995-23 ·21 April 2023 ·consulta-vinculante Medium impact
Tax

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

A company inquires regarding the tax exemption for packaging of medical devices imported or acquired through intra-Community transactions. The DGT responds that packaging for medical devices is exempt if it meets the requirements of the Law and health regulations, or if the weight of non-recycled plastic does not exceed 5 kg per month.

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2023-04-21PublishedPublished 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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