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V1038-23 ·26 April 2023 ·consulta-vinculante Medium impact
Tax

Packaging containing active ingredients may be exempt from plastic tax if intended for medicinal manufacturing

A company has requested clarification on whether plastic packaging containing raw materials for pharmaceuticals (active ingredients and excipients) is exempt from the special tax. The Directorate-General for Taxes (DGT) ruled that the exemption applies to active ingredients intended for medicines, but does not extend to excipients.

In 6 key points

How it affects those involved

This ruling clarifies the scope of tax exemptions for pharmaceutical packaging, distinguishing between active ingredients and excipients, which will affect tax compliance and costs for manufacturers.

Lifecycle

2023-04-26PublishedPublished 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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