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V2291-23 28 July 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases de plástico no reutilizables

The acquisition of packaging for biocides is subject to the special tax on non-reusable plastic packaging

A company asks whether the packaging for its antiseptic alcohols (biocides) is exempt from the special tax on plastic packaging. The DGT responds that, as they are neither medicines nor medical devices, the acquisition of said packaging is subject to the tax.

The question raised

Question posed: It is asked whether the exemption cases regulated in paragraphs a) and b) of Article 75 of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, are applicable to the packaging for which intra-Community acquisitions are made and which will subsequently contain different types of antiseptic alcohols for healthy skin.

The DGT's ruling

Non-reusable plastic packaging intended to contain biocides (disinfectants for healthy skin) is subject to the special tax. The exemption under Article 75 would only apply if the products contained in the packaging were authorized as medicines or medical devices. In the case analyzed, the products do not hold that status, therefore the intra-Community acquisition of the packaging is subject to the tax.

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