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V0676-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

Recycled plastic certificates must state quantity in kilograms, not just percentage

A query was raised regarding whether certificates under the UNE-EN 15343 standard, which only indicate the percentage of recycled plastic, are valid for the special tax on non-reusable plastic packaging. The Directorate-General for Taxes (DGT) ruled that they must also specify the quantity in kilograms to comply with the law.

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

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