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V2291-23 ·28 July 2023 ·consulta-vinculante Medium impact
Tax

The acquisition of packaging for biocides is subject to the special tax on non-reusable plastic packaging

A company asks whether the packaging for its antiseptic alcohols (biocides) is exempt from the special tax on plastic packaging. The DGT responds that, as they are neither medicines nor medical devices, the acquisition of said packaging is subject to the tax.

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2023-07-28PublishedPublished 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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