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V0942-23 20 April 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre envases de plástico no reutilizables

Packaging for medical devices may be exempt from the tax on non-reusable plastic packaging

A company asks whether the plastic packaging of medical devices acquired through intra-Community transactions is exempt from the special tax. The DGT responds that, if the products are indeed medical devices according to the regulations, their packaging is exempt.

The question raised

Question raised: Possibility of applying the exemption of the Special Tax on non-reusable plastic packaging to the packaging of the medical devices acquired.

The DGT's ruling

Non-reusable packaging containing plastic that serves for the containment, protection, handling, distribution, and presentation of medical devices is exempt from the tax. For this exemption to apply, the acquired products must be considered medical devices and comply with the requirements of Royal Decree 1591/2009. In such a case, the intra-Community acquisition of said packaging shall be subject to and exempt from tax pursuant to Article 75 of Law 7/2022.

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