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V1713-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

Reuse of plastic packaging can be proven by any admissible means of evidence

A manufacturer of plastic packaging has requested clarification on how to demonstrate that its products are reusable in order to avoid the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) has ruled that the status of being reusable can be proven using any valid means of evidence, including certificates issued by accredited bodies.

In 6 key points

How it affects those involved

This ruling provides legal certainty for manufacturers seeking to exempt their products from the special tax on non-reusable plastic packaging by establishing flexible evidentiary standards.

Lifecycle

2023-06-14PublishedPublished 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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