Skip to content
V0975-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Total plastic must be declared as the taxable base if recycled content is not certified

A company has requested clarification on how to determine the taxable base for the tax on non-reusable plastic packaging when importing containers containing a mixture of recycled and non-recycled plastic. The DGT clarifies that, without the corresponding certification or responsible declaration, the taxable base shall be the total weight of the imported plastic.

In 6 key points

How it affects those involved

Companies importing plastic packaging must ensure they possess proper certification or responsible declarations for recycled content to avoid being taxed on the total weight of the plastic.

Lifecycle

2023-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact