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The taxpayer inquired whether the import or intra-Community acquisition of plastic packaging containing excipients and conditioning material for medicinal products is exempt from special tax. The DGT ruled that such an exemption cannot be applied to these products.
Cuestión planteada Posibilidad de aplicar la exención establecida en el artículo 75 de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular.
La importación o adquisición intracomunitaria de envases que contienen excipientes no puede acogerse a la exención del artículo 75 de la Ley 7/2022, ya que los excipientes pueden destinarse tanto a la fabricación de medicamentos como a otros productos. Del mismo modo, los envases que contienen material de acondicionamiento no pueden beneficiarse de la exención porque este material no se destina a la fabricación del medicamento en sí mismo, sino que constituye un elemento esencial de su información.
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