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V1045-23 ·26 April 2023 ·consulta-vinculante Medium impact
Tax

Potential application of plastic packaging tax exemption to medical device packaging

A company importing and acquiring medical devices within the EU has enquired whether its plastic packaging may qualify for a tax exemption. The Directorate-General for Taxes (DGT) has ruled that if the items are classified as medical devices under the relevant regulations, their packaging is exempt.

In 6 key points

How it affects those involved

Companies dealing in medical devices may benefit from tax relief on plastic packaging, provided they meet the regulatory definition of medical products.

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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