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V3226-23 ·13 December 2023 ·consulta-vinculante Medium impact
Tax

The status of reusable packaging may be proven by any means of evidence admissible in law

A manufacturer of polyethylene flexitanks asks how to demonstrate that its packaging is reusable in order to avoid taxation. The DGT responds that the status of being reusable is proven by any valid means of evidence, specifically mentioning the UNE-EN 13429:2004 certificate.

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2023-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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