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A company has requested clarification on whether packaging for infant formula, follow-on milk, and food supplements is exempt from the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that only foods for special medical purposes and infant formula intended for hospital use qualify for the exemption.
Cuestión planteada La consultante solicita saber si, en relación con los productos que adquiere, le resultan de aplicación los supuestos de exención regulados en el el artículo 75 de la normativa reguladora del Impuesto especial sobre los envases de plástico no reutilizables, así como las condiciones que debe contener la declaración previa mencionada en dicho artículo.
La exención del artículo 75 de la Ley 7/2022 solo aplica a preparados para lactantes si son de uso hospitalario y a alimentos para usos médicos especiales que cumplan con su definición y criterios de composición. Los preparados lácteos de crecimiento y complementos alimenticios no están exentos. Para envases que ya contienen los productos, no es obligatoria la declaración previa, pero se debe acreditar la procedencia por cualquier medio de prueba.
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