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V2326-25 ·2 December 2025 ·consulta-vinculante Medium impact
Tax

Recycled plastic certificates accepted if kilogram amounts can be calculated

The consultant asks whether plastic recycling certificates expressing content as a percentage are valid in the absence of direct kilogram measurement. The DGT confirms they are acceptable if the percentage allows calculation of kilogram quantities.

In 6 key points

Lifecycle

2025-12-02PublishedPublished 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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