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A manufacturer of recycled plastic packaging has requested clarification on the distinction between 'recycled' and 'reusable' terms. The DGT clarifies that reusable packaging is exempt from the tax and that the taxable base only includes non-recycled plastic.
Cuestión planteada A efectos del Impuesto especial sobre los envases de plástico no reutilizables, desea conocer la diferencia entre el término "reciclado" y "reutilizable".
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