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V2713-23 ·6 October 2023 ·consulta-vinculante Medium impact
Tax

Syringes, caps and measuring spoons classified as packaging subject to non-reusable plastic tax

A pharmaceutical association has requested clarification on whether items such as syringes or dosing caps, sold with medical devices or infant formula, qualify as packaging for the special tax. The Directorate-General for Taxes (DGT) has confirmed that they do, although specific exemptions apply depending on their use and intended purpose.

In 6 key points

How it affects those involved

Companies manufacturing or importing medical devices and infant food products must account for the non-reusable plastic tax on these components, unless they meet specific exemption criteria.

Lifecycle

2023-10-06PublishedPublished 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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