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A manufacturer of plastic packaging has requested clarification on whether their products qualify as reusable and how to prove such status. The Directorate-General for Taxes (DGT) has ruled that if products are designed for multiple rotations or refills, they are not subject to the tax. Compliance can be demonstrated through any admissible means, such as a UNE-EN 13429:2005 certificate.
Cuestión planteada Solicita saber si estos envases tienen la consideración de reutilizables y cómo se certifica dicha condición.
Los envases de plástico son reutilizables cuando han sido concebidos, diseñados y comercializados para realizar múltiples circuitos o rotaciones, o para ser rellenados con el mismo fin para el que fueron diseñados. Si cumplen esta condición, no forman parte del ámbito objetivo del impuesto. Esta condición puede acreditarse con cualquier medio de prueba admisible en derecho, incluyendo un certificado UNE-EN 13429:2005 emitido por una entidad acreditada.
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