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V0668-23 17 March 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

Plastic Big Bags may be considered reusable if designed for multiple rotations

A manufacturer of Big Bags inquires whether these products with a 6:1 safety certificate can be considered reusable. The DGT responds that they are packaging subject to the tax if they are not designed for multiple circuits or rotations.

The question raised

Question posed: The applicant wishes to know whether Big Bags with a 6:1 safety certificate can be considered reusable.

The DGT's ruling

Big Bags are plastic packaging included within the scope of the tax. They shall have the status of reusable when they have been conceived, designed, and marketed to perform multiple circuits or rotations in their life cycle, or to be filled or reused for the same purpose. This status may be substantiated through certification under the UNE-EN 13429:2005 standard. Reusable packaging is not subject to the tax.

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