Validity of packaging reuse certificates before the DGT

The application of the special tax on non-renewable plastic packaging has raised questions regarding the accreditation of the reuse of such materials. Recently, the Dirección General de Tributos (DGT) issued a ruling that clarifies the role of technical certificates in accrediting this taxable event.

What the DGT has ruled

The inquiry focused on determining whether a packaging reuse certificate could be valid for product acquisitions made prior to the date the document was obtained. The DGT has pointed out that the principle of free and joint assessment of evidence applies in the tax field.

In this sense, the body confirms that the UNE-EN 13429:2005 certificate constitutes an admissible means of proof to certify reuse. However, its validity and sufficiency are not automatic. It is the responsibility of the tax enforcement bodies to assess whether the evidence provided is sufficient to refute the tax obligation within the framework of the corresponding proceedings, such as the rectification of a self-assessment.

What it means for you

For companies that use plastic packaging and need to certify its reuse to avoid the impact of the special tax, this ruling implies that mere possession of a technical certificate does not guarantee an immediate exemption. The Administration maintains the power to analyze the consistency and sufficiency of the documentation presented against the reality of the operations carried out.

The distinction between the date the certificate was obtained and the date of the operations is a critical point. The ability to apply a certificate to past events will depend on the assessment made by the tax authority regarding the evidence provided.

What should be done

Given this situation, it is necessary for companies operating with plastic packaging to ensure that their technical documentation is solid and properly linked to their commercial operations. It is recommended to:

• Verify that technical certificates comply with current regulations.
• Maintain an exhaustive record that allows linking the certification with specific acquisitions.
• Assess the particular situation of each case in view of possible self-assessment rectification proceedings.