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V1208-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Import of plastic packaging for biocides used in pharmaceutical manufacturing cleanrooms is subject to tax

A company has requested clarification on whether the importation of biocides in non-reusable plastic packaging is exempt from the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that, as these are not classified as medical devices, the importation of their packaging is subject to the tax.

In 6 key points

How it affects those involved

Companies importing biocides for pharmaceutical cleaning processes must account for the special tax on non-reusable plastic packaging, as these containers do not qualify for the medical device exemption.

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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