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A company asks whether its jerrican containers are reusable and if their condition depends on customer use. The DGT responds that reusability is determined by the container's design and configuration, not by user behaviour.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la consultante desea conocer si los mencionados envases tipo "jerrican" que fabrica tienen o no la condición de reutilizables y si la condición de un envase como reutilizable depende del uso que efectivamente haga su adquirente y no de las características objetivas del envase, así como los medios de prueba sobre dicha condición.
La condición de envase reutilizable se basa en si el producto ha sido concebido, diseñado y comercializado para realizar múltiples rotaciones o ser rellenado. Esta es una condición objetiva que no depende de la voluntad o comportamiento del sujeto que utiliza el envase. Una vez comercializado como reutilizable, la ley no exige que sea efectivamente reutilizado. Para acreditarlo, pueden usarse certificaciones bajo la norma UNE-EN 13429:2005 u otros medios de prueba bajo valoración libre.
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