Doctrine by topic · DGT Observatory

Exemption by Destination: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 18 rulings · 2023–2024

Current position

The manufacture, import, or intra-Community acquisition of semi-finished plastic products is exempt if their destination is not the production of packaging subject to the tax, or if they are intended for specific uses such as medicines or medical devices. To apply this exemption, it is mandatory to obtain and keep a prior declaration from the purchaser regarding the actual destination. In the case of dietary supplements, the exemption does not apply as they are not considered medicines or foods for special medical uses.

The DGT's position remains constant in requiring the prior declaration as an indispensable requirement for the exemption by destination. The doctrine has focused on delimiting which products and uses qualify for the benefit, clarifying that dietary supplements are excluded from the exemption applied to medicines.

Turning points

  1. V2419-24

    Specifies that dietary supplements do not qualify as medicines or foods for special medical uses, excluding them from the exemption under article 75.a).1.º.

Analysis based on 18 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V2419-24 26 Nov 2024

Food supplements do not qualify for exemption from the plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plásticoenvases no reutilizablesalimentos para usos médicos especialescomplementos alimenticiosexención por destino Ley 7/2022Reglamento (UE) nº 609/2013
Affects CompanyExpat · Non-residentIndividual
V0753-24 16 Apr 2024

Refund of plastic packaging tax may be requested if the purchaser proves exempt use

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto sobre envases de plástico no reutilizablesadquisición intracomunitariaexención por destinodevolución del impuestoenvases no reutilizables Ley 7/2022Orden HFP/1314/2022
Affects CompanyExpat · Non-residentIndividual
V2933-23 31 Oct 2023

Self-adhesive plastic process and protection coils subject to plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesproductos plásticos semielaboradosámbito objetivohecho imponibleexención por destino Ley 7/2022Real Decreto 1055/2022
Affects CompanyExpat · Non-residentIndividual
V1482-23 31 May 2023

Semi-finished plastic sheets and plates subject to special tax on plastic packaging

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
productos semielaboradosenvases no reutilizablesadquisición intracomunitariaexención por destinodeclaración previa Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 66
Affects CompanyExpat · Non-residentIndividual
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