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V2714-23 ·6 October 2023 ·consulta-vinculante Medium impact
Tax

Purchasers of plastic packaging for medicines may claim a refund of the tax paid

A query was raised regarding the taxation of plastic products acquired intra-Community for subsequent sale to companies using them as packaging for medicines or medical devices. The Directorate-General for Taxes (DGT) clarifies that if the seller has already self-assessed the tax, the exemption does not apply at that stage; however, the final purchasers may request a refund of the amount paid.

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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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