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A manufacturer of plastic packaging for the food sector has requested clarification on whether its products can be classified as reusable. The Directorate-General for Taxes (DGT) explains that reusability depends on whether the items are designed for multiple rotations or refilling, and that this status can be substantiated through any means of evidence, such as a UNE certificate.
Cuestión planteada Solicita saber si los envases de plástico del segundo grupo, que fabrica para el sector alimentario, tienen la condición de reutilizables. .
Los envases de plástico no estarán sujetos al impuesto si se demuestra que han sido concebidos, diseñados y comercializados para realizar múltiples circuitos o rotaciones, o para ser rellenados o reutilizados con el mismo fin. El contribuyente puede acreditar esta condición mediante cualquier medio de prueba admisible, incluyendo un certificado UNE-EN 13429:2005 emitido por una entidad acreditada. Si los envases no son reutilizables, la fabricación estará sujeta al impuesto y la empresa será contribuyente.
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