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V2715-23 ·6 October 2023 ·consulta-vinculante Medium impact
Tax

Plastic packaging tax exemption cannot be applied to packaging containing excipients or conditioning material

The taxpayer inquired whether the import or intra-Community acquisition of plastic packaging containing excipients and conditioning material for medicinal products is exempt from special tax. The DGT ruled that such an exemption cannot be applied to these products.

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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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