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V3042-23 ·22 November 2023 ·consulta-vinculante Medium impact
Tax

Recycled plastic is excluded from the tax base if certified under current regulations

The taxpayer inquired whether recycled plastic is excluded from the special tax base and if the 'mass balance' method is valid for certification. The DGT ruled that recycled plastic does not count towards the tax base, provided it is certified by an accredited entity or via a responsible declaration.

In 6 key points

How it affects those involved

Companies using recycled plastics can reduce their special tax liability by ensuring proper certification through accredited bodies or formal declarations.

Lifecycle

2023-11-22PublishedPublished 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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