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V1717-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

Packaging for medical analysis samples is exempt from the plastic packaging tax

A query was raised regarding whether packaging intended for medical or clinical analysis samples is subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) ruled that they are not subject to the tax because samples do not qualify as goods.

In 5 key points

How it affects those involved

This ruling clarifies that medical samples fall outside the scope of the plastic packaging tax, providing legal certainty for the healthcare and laboratory sectors regarding their packaging requirements.

Lifecycle

2023-06-14PublishedPublished 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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