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V0664-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Recycled plastic in packaging must be proven via certification or responsible declaration to avoid taxation

A plastic manufacturer has requested clarification on how to prove the amount of recycled plastic used to ensure it is excluded from the tax base. The DGT explains that this must be evidenced through certification from an accredited entity or, during a transitional period, via a responsible declaration.

In 6 key points

How it affects those involved

Companies manufacturing or using plastic packaging must implement formal verification processes to benefit from tax exemptions on recycled content.

Lifecycle

2023-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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