UNE-EN 13429:2005 certification admissible to prove packaging reuse

The Directorate General of Taxes (DGT) has issued a relevant ruling for companies marketing plastic packaging. The central issue lies in determining whether the UNE-EN 13429:2005 certificate, issued by an accredited entity, constitutes a valid means of proof to demonstrate that the packaging is reusable and, therefore, falls outside the scope of the corresponding special tax.

What the DGT has ruled

The DGT has ruled that the UNE-EN 13429:2005 certificate is an admissible means of proof to certify the reusability of packaging. This document, provided it is issued by an accredited entity, serves to provide technical evidence regarding the nature of the product.

However, the resolution emphasizes that the validity of this certificate is neither absolute nor automatic. The principle of free and joint evaluation of evidence applies. This implies that the bodies responsible for tax enforcement have the authority to assess whether the documentation provided is sufficient to confirm the reuse of the packaging in each specific case.

What it means for you

For companies marketing packaging, this ruling offers a technical pathway to avoid the burden of the Special Tax on non-reusable plastic packaging, regulated by Law 7/2022. Having certification under the UNE-EN 13429:2005 standard allows for solid documentary support in the event of potential inspections.

Nevertheless, it is fundamental to understand that the existence of the certificate does not guarantee an exemption automatically. The Tax Administration will analyze the certificate in conjunction with other elements to determine whether the technical reality of the packaging matches what has been declared.

What should be done

Companies must ensure that their certification processes are carried out through duly accredited entities so that the document has evidentiary effectiveness. It is necessary to maintain complete technical documentation that complements the certification, allowing for a comprehensive assessment by the Administration. Since the sufficiency of the evidence is subject to the assessment of the tax authorities, each situation must be analyzed with technical rigor to ensure compliance with current regulations.