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V2383-23 ·5 September 2023 ·consulta-vinculante Medium impact
Tax

Failure to prove recycled plastic content will result in taxation on total packaging weight as non-recycled plastic

A company has enquired about the consequences of failing to provide certification for recycled plastic content in its packaging and whether this constitutes an infringement. The DGT has clarified that, without such accreditation, the packaging will be treated as being composed entirely of non-recycled plastic for the purpose of calculating the tax base.

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

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