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V0995-23 21 April 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases de plástico no reutilizables

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

A company inquires regarding the tax exemption for packaging of medical devices imported or acquired through intra-Community transactions. The DGT responds that packaging for medical devices is exempt if it meets the requirements of the Law and health regulations, or if the weight of non-recycled plastic does not exceed 5 kg per month.

The question raised

Question posed - Exemption of parts and accessories of medical devices

The DGT's ruling

The import or intra-Community acquisition of packaging for medical devices is exempt if the products meet the definition of a medical device and the requirements of Royal Decree 1591/2009. The exemption cannot be applied if the accessories or parts are not considered medical devices. Alternatively, the exemption may be applied if the total weight of non-recycled plastic in the packaging does not exceed 5 kilograms in one month.

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