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A company has enquired whether test reports are sufficient to demonstrate that its plastic packaging is reusable. The DGT has responded that the status of being reusable depends on whether the packaging has been designed for multiple rotations and that the taxpayer may use any legally admissible means of proof.
Cuestión planteada La consultante pregunta si los test reports que aporta en los que se certifica que los envases son reutilizables, se consideran suficientes para considerar los envases como reutilizables a los efectos del Impuesto especial sobre envases de plástico no reutilizables
Para que un envase sea reutilizable debe haber sido concebido, diseñado y comercializado para realizar múltiples circuitos o rotaciones, o para ser rellenado con el mismo fin. Los contribuyentes pueden acreditar esta condición con cualquier medio de prueba admisible en derecho, bajo el principio de valoración libre y conjunta. Corresponde a los órganos de aplicación de los tributos valorar la suficiencia de las pruebas aportadas.
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