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A manufacturer of plastic packaging has requested clarification on whether their products qualify as reusable and how to prove such status. The Directorate-General for Taxes (DGT) has ruled that if products are designed for multiple rotations or refills, they are not subject to the tax. Compliance can be demonstrated through any admissible means, such as a UNE-EN 13429:2005 certificate.
The tax team reviews your specific situation.
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