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V1006-23 25 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

Plastic packaging for medicines and medical devices may be exempt from special tax

The taxpayer asks whether the packaging for medicines and medical devices they acquire is exempt from the special tax on non-reusable plastic packaging. The DGT explains that the exemption depends on whether the acquisitions are domestic or intra-Community and on the function of the packaging.

The question raised

Question posed: Whether it is appropriate to apply the exemption provided for in letter a) of Article 75 of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy.

The DGT's ruling

Non-reusable plastic packaging intended to contain medicines or medical devices is subject to the tax, but may be exempt. In domestic acquisitions of pre-packaged products, there is no obligation to submit a prior declaration. In intra-Community acquisitions of packaging that already contains such products, the transaction is subject to but exempt from the tax pursuant to Article 75.b) of Law 7/2022.

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