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A pharmaceutical association has requested clarification on whether items such as syringes or dosing caps, sold with medical devices or infant formula, qualify as packaging for the special tax. The Directorate-General for Taxes (DGT) has confirmed that they do, although specific exemptions apply depending on their use and intended purpose.
Cuestión planteada Se solicita aclaración sobre si las jeringas, tapones dosificadores, cucharas de medición, que se comercializan junto con determinados productos sanitarios, probioticos, alimentos infantiles...tienen la consideración de envases a efectos del Impuesto especial sobre los envases de plástico no reutilizables.
Los productos como jeringas, tapones dosificadores o cucharas de medición son elementos auxiliares integrados en el envase y, al estar destinados a contener, proteger, manipular, distribuir o presentar la mercancía, se consideran envases sujetos al impuesto. No obstante, la fabricación, importación o adquisición intracomunitaria de estos envases puede estar exenta si se destinan a medicamentos, productos sanitarios, alimentos para usos médicos especiales, preparados para lactantes de uso hospitalario o residuos peligrosos de origen sanitario. Para aplicar la exención en envases vacíos, es necesaria una declaración previa del adquirente sobre su destino efectivo.
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