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V0926-25 27 May 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre envases de plástico no reutilizables

Validity of recycling certificates depends on tax authorities' assessment of evidence

The consultant asks whether a packaging suitability certificate is valid for purchases made before obtaining it. The DGT responds that the assessment of evidence is the responsibility of the relevant tax authorities in each case.

The question raised

Whether said certificate is valid for product acquisitions made prior to the date of obtaining said certificate.

The DGT's ruling

The DGT indicates that the principle of free and joint assessment of evidence applies; therefore, it is the responsibility of the tax administration bodies to assess the sufficiency of the evidence provided. The UNE-EN 13429:2005 certificate is an admissible means of evidence, but its validity must be determined within the framework of the corresponding tax procedures, such as the rectification of self-assessments.

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