Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
Plastic packaging is subject to the tax if it is not reusable. The condition of being reusable is determined by having been conceived, designed, and marketed to perform multiple circuits, rotations, or to be refilled. Reuse can be proven by any means of evidence admissible in law, including the UNE-EN 13429:2005 certificate.
The DGT's position has remained constant since the first rulings of 2023. The criterion regarding the definition of reuse and the means of evidence to prove it has not undergone substantial variations. The latest ruling simply specifies that the assessment of the sufficiency of the evidence is the responsibility of the enforcement bodies.
Turning points
Clarifies that, although the UNE-EN 13429:2005 certificate is a valid means, the principle of free and joint assessment of evidence by the Administration applies.
Analysis based on 32 of 32 rulings with a stated position. Updated 24 September 2026.