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V1275-24 ·31 May 2024 ·consulta-vinculante Medium impact
Tax

Plastic packaging may be certified as reusable through any legally admissible means of proof

A company has enquired whether test reports are sufficient to demonstrate that its plastic packaging is reusable. The DGT has responded that the status of being reusable depends on whether the packaging has been designed for multiple rotations and that the taxpayer may use any legally admissible means of proof.

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2024-05-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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