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Una empresa fabricante de envases de plástico pregunta si el certificado de contenido de plástico reciclado (norma UNE-EN 15343:2008) es prueba suficiente para solicitar la devolución del impuesto sin aportar facturas. La DGT indica que la valoración de las pruebas corresponde a los órganos de aplicación del impuesto bajo el principio de valoración libre.
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