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A company asks how to prove its plastic bags are reusable to avoid the tax on non-reusable plastic packaging. The DGT responds that reusability is determined by the objective configuration of the packaging, not by its use, allowing any admissible legal evidence.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, la consultante desea conocer si las bolsas de plástico que fabrica tienen o no la condición de reutilizables y si puede acreditar dicha condición mediante empresas certificadoras a través de un Organismo de Control Autorizado, o bien mediante un certificado de la empresa cliente o con una declaración del consumidor indicando que efectivamente se reutilizan dichas bolsas.
La condición de reutilizable de un envase depende de si ha sido concebido, diseñado y comercializado para realizar múltiples rotaciones o ser rellenado, no de la voluntad del usuario. Para acreditar esta condición, los contribuyentes pueden utilizar cualquier medio de prueba admisible en derecho. La valoración de la suficiencia de dichas pruebas corresponde a los órganos de aplicación de los tributos según la Ley General Tributaria.
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