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V3002-23 ·16 November 2023 ·consulta-vinculante Medium impact
Tax

The import or acquisition of plastic packaging for medical devices may be exempt from tax

An in vitro diagnostic company asks whether the packaging of its components is subject to the special tax on non-reusable plastic packaging. The DGT responds that the exemption depends on whether the components are medical devices and whether the weight or destination requirements are met.

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2023-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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