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A dermopharmaceutical company has enquired whether its cosmetic cream packaging qualifies for an exemption from the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that, as these are not medicinal products, the acquisition of such packaging is subject to the tax.
Cuestión planteada La consultante solicita saber si la actividad que realiza, a efectos del Impuesto especial sobre los envases de plástico no reutilizables, puede dar lugar 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 productos de dermofarmacia categorizados como cosméticos no tienen la consideración de medicamentos según la legislación sectorial. Por tanto, sus envases no reutilizables que contengan plástico no cumplen los requisitos del artículo 75 de la Ley 7/2022 para la exención. Las adquisiciones intracomunitarias de dichos envases o elementos de cierre estarán sujetas al impuesto.
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