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V1208-23 9 May 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre envases de plástico no reutilizables

Import of plastic packaging for biocides used in pharmaceutical manufacturing cleanrooms is subject to tax

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.

The question raised

Whether said importation is or is not exempt from the special tax on non-reusable plastic packaging.

The DGT's ruling

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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