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V0993-23 21 April 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

The exemption from the tax on non-reusable plastic packaging requires that the contained products be medical devices

A company inquires whether the acquisition of components for manufacturing medical devices may qualify for the exemption from the tax on non-reusable plastic packaging. The DGT responds that the exemption only applies if the acquired products are, in themselves, medical devices according to current regulations.

The question raised

Question posed: It requests to know whether the activity performed may qualify for the exemption scenarios under Article 75 of the Special Tax on non-reusable plastic packaging.

The DGT's ruling

Non-reusable plastic packaging containing components is subject to the tax. To apply the exemption under Article 75, the acquired products must be considered medical devices and comply with the requirements of Royal Decree 1591/2009. If the components are not medical devices in themselves, the exemption cannot be applied to their packaging.

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