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A food supplement company (probiotics, vitamins, and minerals) sought clarification on whether its plastic packaging was exempt from this tax. The Directorate-General for Taxes (DGT) ruled that it is not, as its products do not qualify as medicines or foods for special medical purposes.
Cuestión planteada La consultante solicita saber si la actividad que realiza puede dar lugar, a efectos del Impuesto especial sobre los envases de plástico no reutilizables, a la aplicación de la exención regulada en la letra b) del artículo 75 de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular.
Los envases no reutilizables que contienen plástico están sujetos al impuesto. La exención solo aplica a envases destinados a medicamentos, productos sanitarios, alimentos para usos médicos especiales, preparados para lactantes de uso hospitalario o residuos peligrosos de origen sanitario. Los complementos alimenticios de la consultante no tienen la consideración de medicamentos ni de alimentos para usos médicos especiales según la normativa vigente, por lo que sus adquisiciones están sujetas al impuesto.
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