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A cosmetics company has requested clarification on whether the import of reusable plastic packaging is subject to the special tax and how to provide proof of its status. The Directorate-General for Taxes (DGT) has ruled that such packaging falls outside the objective scope of the tax and that its status may be proven by any admissible means of evidence.
Cuestión planteada Solicita aclaración sobre el tratamiento fiscal en los casos de importación de envases de plástico reutilizables y la forma de acreditación de dicha condición ante la aduana.
Los envases de plástico reutilizables no forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables. Por tanto, su importación no está sujeta al impuesto y no hay obligación de cumplir las formalidades de autoliquidación o registro. La condición de reutilizable puede acreditarse mediante cualquier medio de prueba admisible en derecho, como un certificado UNE-EN 13429:2005. Si no se acredita dicha condición, la importación estará sujeta al impuesto.
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