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V0544-23 7 March 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto sobre envases de plástico

Import of plastic packaging for medical devices may be tax-exempt

A company has requested clarification on whether the importation of personal protective equipment (PPE) in cardboard boxes with shrink wrap qualifies for an exemption from the plastic packaging tax. The Directorate-General for Taxes (DGT) has ruled that if the items are classified as medical devices under current regulations, the importation of their packaging will be subject to exemption.

The question raised

Request to determine whether the activity performed may qualify for the exemptions provided in Article 75 of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy.

The DGT's ruling

The importation of non-reusable packaging containing plastic is subject to the tax if it serves the function of containing or protecting goods. However, the importation of such packaging shall be exempt if it contains medical devices, provided that the products meet the definition of a medical device under Regulation (EU) 2017/745 and the requirements of Royal Decree 1591/2009.

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