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V0633-25 8 April 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

Reusability of packaging depends on objective configuration, not user intention

A plastic tank manufacturer asks whether a technical report is sufficient to prove its packaging is reusable. The DGT responds that reusability is determined by the product's design and marketing, and taxpayers may use any admissible means of proof.

The question raised

In relation to the special tax on non-reusable plastic packaging, the applicant wishes to know whether the aforementioned jerrycans they manufacture have or do not have the status of being reusable.

The DGT's ruling

The reuse of a container is defined by whether it has been conceived, designed, and marketed to undergo multiple rotations or to be refilled, regardless of the user's intent. To prove this condition, any means of evidence admissible in law may be used, including certificates from accredited entities. The assessment of the sufficiency of such evidence is the responsibility of the tax administration bodies under the principle of free assessment of evidence.

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