Back to index
V2714-23 6 October 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre envases de plástico no reutilizables

Purchasers of plastic packaging for medicines may claim a refund of the tax paid

A query was raised regarding the taxation of plastic products acquired intra-Community for subsequent sale to companies using them as packaging for medicines or medical devices. The Directorate-General for Taxes (DGT) clarifies that if the seller has already self-assessed the tax, the exemption does not apply at that stage; however, the final purchasers may request a refund of the amount paid.

The question raised

The taxpayer wishes to know, under the proposed scenario, the taxation of said products for the purposes of the Special Tax on non-reusable plastic packaging.

The DGT's ruling

Intra-Community acquisitions of packaging intended for medicines or medical devices are exempt if the requirements of Article 75 of Law 7/2022 are met. However, if the taxpayer performs the self-assessment and subsequently sells the products, the exemption cannot be applied to that transfer. In such a case, non-taxpayer acquirers may request a tax refund using Form A22, in accordance with Article 81.1.e) of Law 7/2022.

Book your free first meeting