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V0927-25 27 May 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases de plástico no reutilizables

UNE-EN 13429:2005 certificate acceptable as admissible evidence for reusing packaging

The consultant asks whether a certificate of suitability for reuse is valid for the tax on non-reusable plastic packaging. The DGT states that such a certificate is admissible evidence, but its validity and sufficiency will depend on administrative assessment.

The question raised

Whether said certificate is valid to certify that packaging is reusable for the purposes of the special tax on non-reusable plastic packaging.

The DGT's ruling

The UNE-EN 13429:2005 certificate, issued by an accredited entity, is included among the admissible means of evidence to certify that packaging is reusable. Nevertheless, the principle of free and joint assessment of evidence applies, whereby it is the responsibility of the tax administration bodies to assess the sufficiency of the evidence provided.

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