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V2715-23 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

Plastic packaging tax exemption cannot be applied to packaging containing excipients or conditioning material

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.

The question raised

Possibility of applying the exemption established in Article 75 of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy.

The DGT's ruling

The importation or intra-Community acquisition of packaging containing excipients cannot benefit from the exemption provided in Article 75 of Law 7/2022, as excipients may be intended for both the manufacture of medicinal products and other products. Similarly, packaging containing conditioning material cannot benefit from the exemption because such material is not intended for the manufacture of the medicinal product itself, but rather constitutes an essential element of its information.

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