Back to index
V3002-23 16 November 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

The import or acquisition of plastic packaging for medical devices may be exempt from tax

An in vitro diagnostic company asks whether the packaging of its components is subject to the special tax on non-reusable plastic packaging. The DGT responds that the exemption depends on whether the components are medical devices and whether the weight or destination requirements are met.

The question raised

Question posed In relation to the Special Tax on non-reusable plastic packaging, it is asked whether the import and intra-Community acquisition of primary, secondary, and tertiary non-reusable packaging would be subject to or exempt from tax when the product contained in said packaging is used for the manufacture of medical devices for in vitro diagnosis.

The DGT's ruling

The acquisition or import of non-reusable plastic packaging shall be exempt if the products contained therein are medical devices according to Royal Decree 1591/2009. This exemption applies to primary, secondary, and tertiary packaging. An exemption also exists if the total weight of non-recycled plastic does not exceed 5 kilograms per month. In exempt intra-Community acquisitions, Form 592 must be submitted even if the tax amount is zero.

Email
Contact