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V1006-23 ·25 April 2023 ·consulta-vinculante Medium impact
Tax

Plastic packaging for medicines and medical devices may be exempt from special tax

The taxpayer asks whether the packaging for medicines and medical devices they acquire is exempt from the special tax on non-reusable plastic packaging. The DGT explains that the exemption depends on whether the acquisitions are domestic or intra-Community and on the function of the packaging.

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2023-04-25PublishedPublished 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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