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V1200-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Exemption from non-reusable plastic packaging tax requires infant formula to be for hospital use

A company has requested clarification on whether packaging for infant formula, follow-on milk, and food supplements is exempt from the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that only foods for special medical purposes and infant formula intended for hospital use qualify for the exemption.

In 6 key points

How it affects those involved

This ruling limits the scope of the tax exemption for infant nutrition products, restricting it to specific medical uses and hospital settings rather than general retail products.

Lifecycle

2023-05-09PublishedPublished 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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