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V0025-25 ·10 January 2025 ·consulta-vinculante Medium impact
Tax

Thermoformed plastic trays are packaging and their status as reusable depends on their objective configuration

A company asks whether its thermoformed plastic trays are reusable and what evidence it can provide to prove it. The DGT indicates that they are packaging and that reusability is determined by their design and not by their use, allowing any admissible means of proof.

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Lifecycle

2025-01-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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