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V2367-23 ·1 September 2023 ·consulta-vinculante Medium impact
Tax

Import or acquisition of packaging containing active ingredients may be exempt from the plastic packaging tax

A pharmaceutical company has enquired whether plastic packaging containing active ingredients for medicine manufacturing is exempt from the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that such packaging may qualify for the exemption, provided the active ingredients are intended for medicinal manufacturing and comply with Good Manufacturing Practice (GMP) standards.

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2023-09-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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