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V1215-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Proof of recycled plastic content required via certification or responsible declaration to reduce tax base

The taxpayer inquired about how to certify the amount of non-recycled plastic in the importation of products subject to the tax. The DGT clarifies that to exclude recycled plastic from the tax base, it must be certified by an accredited entity or, on a temporary basis, through a responsible declaration.

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2023-05-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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