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V1205-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Plastic bags and containers for sterility or temperature control subject to special tax

A company has requested a ruling on whether plastic bags used to maintain sterility and containers for temperature-controlled pharmaceutical products are subject to the special tax on non-reusable plastic packaging. The DGT has ruled that they are, as they serve the function of packaging and are not an integral part of the product.

In 5 key points

How it affects those involved

This ruling clarifies that plastic items used for protection or temperature regulation in the pharmaceutical sector are classified as non-reusable packaging, thereby triggering the special tax.

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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