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A pharmaceutical company has enquired whether plastic packaging containing active ingredients for medicine manufacturing is exempt from the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that such packaging may qualify for the exemption, provided the active ingredients are intended for medicinal manufacturing and comply with Good Manufacturing Practice (GMP) standards.
Cuestión planteada Si la importación o adquisición intracomunitaria de envases que contienen principios activos para la fabricación de productos farmacéuticos están exentas del Impuesto especial sobre los envases de plástico no reutilizables.
La importación o adquisición intracomunitaria de envases que contienen principios activos puede beneficiarse de la exención del artículo 75 de la Ley 7/2022. Para ello, los principios activos deben destinarse exclusivamente a la fabricación de un medicamento y su producción debe cumplir con los principios y directrices de las normas de correcta fabricación. La efectividad de la exención queda condicionada a acreditar el destino efectivo de los productos.
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