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V1720-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

Exemption from plastic packaging tax cannot be applied if containers contain excipients

The taxpayer asks whether the import or acquisition of non-reusable plastic packaging containing excipients may be exempt if it is proven that said excipients are used for manufacturing medicines. The DGT rules that it is not possible to apply the exemption under Article 75 of Law 7/2022 in this instance.

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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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