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V3226-23 13 December 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · envases de plástico no reutilizables

The status of reusable packaging may be proven by any means of evidence admissible in law

A manufacturer of polyethylene flexitanks asks how to demonstrate that its packaging is reusable in order to avoid taxation. The DGT responds that the status of being reusable is proven by any valid means of evidence, specifically mentioning the UNE-EN 13429:2004 certificate.

The question raised

Question posed: How to prove that the plastic packaging manufactured has the status of being reusable for the purposes of the Special Tax on non-reusable plastic packaging

The DGT's ruling

Packaging is considered reusable when it is designed and marketed to undergo multiple rotations or to be refilled. To prove this status, the taxpayer may use any means of evidence admissible in law, including a UNE-EN 13429:2004 certificate issued by an accredited entity. If reusability is demonstrated, the manufacturing is not subject to the tax.

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