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V2380-23 ·5 September 2023 ·consulta-vinculante Medium impact
Tax

Packaging containing active ingredients may be exempt from tax if used for medicinal manufacturing

The applicant asks whether packaging containing active ingredients, excipients, or intermediate products can benefit from the tax exemption on non-reusable plastic packaging. The DGT rules that only packaging containing active ingredients may qualify for the exemption if it is intended for the manufacture of medicines under Good Manufacturing Practice (GMP) standards.

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2023-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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