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V1717-23 14 June 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial

Packaging for medical analysis samples is exempt from the plastic packaging tax

A query was raised regarding whether packaging intended for medical or clinical analysis samples is subject to the special tax on non-reusable plastic packaging. The Directorate General for Taxes (DGT) ruled that they are not subject to the tax because samples do not qualify as goods.

The question raised

The taxpayer asks whether the aforementioned packaging is subject or not subject to the special tax on non-reusable plastic packaging.

The DGT's ruling

To be considered packaging, the item must be intended to contain, protect, handle, distribute, and present goods. Given that samples for in vitro analysis are not goods, the products intended to contain them are not considered packaging for the purposes of this tax.

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