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V2109-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

Reuse of packaging may be proven by any legally admissible means of evidence

The applicant inquired how to prove that the flexible containers (big bags) they import are reusable for the purposes of the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that reusability can be established through any admissible means of evidence, noting that certification under the UNE-EN 13429:2005 standard is one such option.

In 6 key points

How it affects those involved

This ruling provides legal certainty for importers of flexible packaging, allowing for more flexible methods of proving reusability to avoid the special tax on non-reusable plastic packaging.

Lifecycle

2023-07-19PublishedPublished 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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