Back to index
V2273-23 27 July 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

Certain laboratory containers subject to non-reusable plastic packaging tax

The applicant inquired whether their laboratory products are subject to the non-reusable plastic packaging tax and if their production constitutes manufacturing. The DGT ruled that if the products are intended to hold samples for analysis (which are not goods), they are not subject to the tax; however, if they contain goods or function as packaging, they are.

The question raised

The consultant asks whether the following products fall within the objective scope of the Special Tax on non-reusable plastic packaging and whether their production constitutes manufacturing for tax purposes. The products are:

The DGT's ruling

Products intended to contain samples for in vitro analysis are not packaging because the samples are not goods. However, the pipette tip rack is subject to the tax because it contains a good. Reagent jars are also subject to the tax as they fulfill the functions of packaging. The production of the latter products is considered manufacturing.

Book your free first meeting