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V0926-25 ·27 May 2025 ·consulta-vinculante Medium impact
Tax

Validity of recycling certificates depends on tax authorities' assessment of evidence

The consultant asks whether a packaging suitability certificate is valid for purchases made before obtaining it. The DGT responds that the assessment of evidence is the responsibility of the relevant tax authorities in each case.

In 6 key points

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2025-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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