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V1083-23 ·28 April 2023 ·consulta-vinculante Medium impact
Tax

Import of plastic bags for raw materials subject to special packaging tax

A company inquired whether importing standard plastic bags for pharmaceutical raw materials was exempt from tax, arguing they were not specifically designed for that product. The Directorate-General for Taxes (DGT) ruled that the bags are subject to the tax as they are necessary for the transport and delivery of the goods.

In 6 key points

How it affects those involved

Companies importing non-reusable plastic packaging for raw materials must account for the special tax, even if the packaging is not custom-made for the specific product.

Lifecycle

2023-04-28PublishedPublished 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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