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V0997-23 ·21 April 2023 ·consulta-vinculante Medium impact
Tax

Potential plastic packaging tax exemption for containers holding active pharmaceutical ingredients

A pharmaceutical company has requested clarification on whether single-use plastic packaging containing active pharmaceutical ingredients (APIs) qualifies for the exemption from the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that this is possible, provided the active ingredients are intended for medicinal manufacturing and comply with Good Manufacturing Practice (GMP) standards.

In 6 key points

How it affects those involved

This ruling provides legal certainty for pharmaceutical companies regarding the tax treatment of packaging used for APIs, potentially reducing tax liabilities for manufacturers adhering to strict regulatory standards.

Lifecycle

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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