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A company has requested clarification on whether the importation of biocides in non-reusable plastic packaging is exempt from the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that, as these are not classified as medical devices, the importation of their packaging is subject to the tax.
Question posed: Whether said importation is or is not exempt from the special tax on non-reusable plastic packaging.
The packaging of biocides falls within the objective scope of the tax if it contains plastic and is non-reusable. The importation is not exempt because biocides for cleaning pharmaceutical manufacturing rooms are not considered medical devices according to Regulation (EU) 2017/745. An exemption would only apply if the products were considered medical devices and complied with Royal Decree 1591/2009.
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