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The taxpayer inquired whether the subsequent conditioning of Big Bag packaging allows them to be classified as reusable for the purpose of claiming a refund of the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) indicated that if it is proven through valid means that the packaging can be reused following modification, a refund is applicable.
Cuestión planteada La consultante pregunta si las operaciones de acondicionamiento, que puedan ser llevadas a cabo después por los adquirentes de los envases Big Bags, se consideran suficientes para considerar el envase como reutilizable a los efectos del Impuesto especial sobre envases de plástico no reutilizables, y, por lo tanto, si pueden pedir la devolución del artículo 81.1.f) de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular.
Para que un envase de plástico sea considerado reutilizable, debe haber sido concebido, diseñado y comercializado para realizar múltiples circuitos o rotaciones, o para ser rellenado con el mismo fin. Si el adquirente acredita que, tras realizar modificaciones en envases diseñados como no reutilizables, estos pueden ser reutilizados, tiene derecho a solicitar la devolución del impuesto. La carga de la prueba recae en el contribuyente, quien debe aportar medios de prueba admisibles en derecho ante la Agencia Tributaria.
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