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V2049-25 ·4 November 2025 ·consulta-vinculante Medium impact
Tax

Reusability of plastic packaging depends on its design and can be proven by any admissible means

A company asks how to prove its plastic bags are reusable to avoid the tax on non-reusable plastic packaging. The DGT responds that reusability is determined by the objective configuration of the packaging, not by its use, allowing any admissible legal evidence.

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Lifecycle

2025-11-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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