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The applicant inquired how to prove that the flexible containers (big bags) they import are reusable for the purposes of the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that reusability can be established through any admissible means of evidence, noting that certification under the UNE-EN 13429:2005 standard is one such option.
Cuestión planteada A efectos del Impuesto especial sobre los envases de plástico no reutilizables, en el supuesto de los contenedores que importa, ¿cómo acreditar que son reutilizables?
Los envases son reutilizables si han sido concebidos, diseñados y comercializados para realizar múltiples circuitos o rotaciones o para ser rellenados con el mismo fin. La condición de reutilizable puede acreditarse mediante cualquier medio de prueba admisible en derecho, incluyendo la certificación emitida por entidad acreditada bajo la norma UNE-EN 13429:2005. Para la exención de productos semielaborados como bobinas de rafia, se debe acreditar su destino a envases reutilizables mediante cualquier medio de prueba o declaración previa del adquirente.
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