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V2049-25 4 November 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases no reutilizables

Reusability of plastic packaging depends on its design and can be proven by any admissible means

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.

The question raised

In relation to the special tax on non-reusable plastic packaging, the applicant wishes to know whether the plastic bags she manufactures have or do not have the status of being reusable and whether she can prove such status through certifying companies via an Authorized Control Body, or alternatively through a certificate from the client company or a declaration from the consumer indicating that said bags are effectively reused.

The DGT's ruling

The status of being reusable for a container depends on whether it has been conceived, designed, and marketed to undergo multiple rotations or to be refilled, rather than on the will of the user. To prove this status, taxpayers may use any means of evidence admissible under law. The assessment of the sufficiency of such evidence is the responsibility of the tax administration bodies in accordance with the General Tax Law.

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