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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A plastic tank manufacturer asks whether a technical report is sufficient to prove its packaging is reusable. The DGT responds that reusability is determined by the product's design and marketing, and taxpayers may use any admissible means of proof.
The reusability of packaging is determined by its objective design and commercialisation, not by user intent. Taxpayers can rely on any admissible method of proof.
The tax team reviews your specific situation.
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