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A company importing and acquiring medical devices within the EU has enquired whether its plastic packaging may qualify for a tax exemption. The Directorate-General for Taxes (DGT) has ruled that if the items are classified as medical devices under the relevant regulations, their packaging is exempt.
Question posed: Possibility of applying the tax exemption to the packaging of the medical devices acquired.
Non-reusable plastic packaging intended for the containment, protection, handling, distribution, and presentation of medical devices is exempt from the tax. For the exemption to apply, the products must be considered medical devices according to Regulation (EU) 2017/745 and meet the requirements of Royal Decree 1591/2009. The effectiveness of the exemption is conditional upon proving the actual intended use of the products.
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