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A manufacturer of plastic packaging for the food sector has requested clarification on whether its products can be classified as reusable. The Directorate-General for Taxes (DGT) explains that reusability depends on whether the items are designed for multiple rotations or refilling, and that this status can be substantiated through any means of evidence, such as a UNE certificate.
Manufacturers can avoid the plastic tax by proving their packaging meets reusability criteria, potentially reducing tax liabilities through certification.
The tax team reviews your specific situation.
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