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A packaging manufacturer asks whether recycling content certificates (UNE-EN 15343:2008) can be used alone to claim tax refund without invoices. The DGT states that refund depends on proving the material was not used in packaging and on verifying tax payment.
Question posed In relation to the special tax on non-reusable plastic packaging, the taxpayer wishes to know whether, for the purposes of requesting a refund of this Tax, the certificate accrediting the percentage of recycled plastic material contained in each sack, issued under the UNE-EN 15343:2008 standard "Plastics. Recycled plastics. Traceability and assessment of the conformity of plastic recycling and recycled content", may be admitted as the sole means of proof admissible in Law, without the need to provide the invoices corresponding to the material contained in each sack.
The tax refund is conditional upon proving that the semi-finished products were not intended for the production of packaging and upon certifying the payment of the tax by any means of proof admissible in law. Given that the principle of free and joint evaluation of evidence applies, it is the responsibility of the tax administration bodies to assess the validity and sufficiency of the evidence provided, such as the recycled material certificate.
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