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V2275-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Laboratory sample packaging is exempt if samples are not goods, but internal use packaging is taxable

A laboratory equipment company has requested clarification on whether its products are subject to the special tax on non-reusable plastic packaging. The DGT has determined that items used for samples are not taxable because the samples themselves do not constitute goods; however, packaging intended for internal use and its closures are subject to the tax.

In 6 key points

How it affects those involved

Companies providing laboratory equipment must distinguish between packaging used for non-merchandise samples (exempt) and packaging used for internal processes (taxable) to ensure correct tax compliance.

Lifecycle

2023-07-27PublishedPublished 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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