Skip to content
V1492-23 ·1 June 2023 ·consulta-vinculante Medium impact
Tax

Sale of plastic film to pharmaceutical packaging manufacturers does not qualify for tax exemption

A company selling plastic film to purchasers who use it for medicinal packaging has requested a ruling on its taxation. The DGT clarifies that if the tax has already been self-assessed upon import or intra-community acquisition, the exemption cannot be applied; however, customers may request a refund of the tax paid.

In 6 key points

How it affects those involved

This ruling clarifies that the tax exemption for plastic packaging cannot be applied retroactively once the tax has been self-assessed, although a refund mechanism remains available for the end users.

Lifecycle

2023-06-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact