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V1063-23 ·27 April 2023 ·consulta-vinculante Medium impact
Tax

Reusable packaging status may be proven by any legally admissible means of evidence

A company inquired whether it could use the UNE-EN 12875-1:2005 standard to prove that its plastic trays are reusable. The Directorate-General for Taxes (DGT) responded that packaging is considered reusable if designed for multiple rotations and that such status can be established through any legally admissible means of evidence.

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2023-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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