Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The exemption from the tax on non-reusable plastic packaging requires that the packaging be intended exclusively for medicines, medical devices, foods for special medical purposes, preparations for infants for hospital use, or hazardous waste of medical origin. It is not enough for the packaging to be comparable to that of a medicine or for the product to be a dermopharmaceutical. Excipients do not benefit from the exemption due to their potential use in other products, regardless of their final destination.
The DGT's position remains constant in the restrictive application of the exemption under Article 75 of Law 7/2022. The 2023 rulings delimit that the nature of the product (cosmetics, food supplements, or biocides) determines the taxation, rejecting the exemption if they do not meet the legal consideration of a medicine or food for special medical purposes. It is confirmed that excipients are excluded from the benefit due to their multipurpose nature.
Turning points
Establishes that the importation of packaging containing excipients cannot benefit from the exemption because these may be intended for other products, invalidating the justification of the final destination in the manufacture of medicines.
Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.