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V3093-23 ·27 November 2023 ·consulta-vinculante Medium impact
Tax

Recycled plastic content may be verified via self-declaration for the first 12 months

A packaging manufacturer has enquired whether alternative methods to official certification can be used to justify the recycled plastic content in their products. The tax authority clarifies that while the regulation requires certification from an accredited body, a temporary exception applies.

In 6 key points

How it affects those involved

Manufacturers of plastic packaging may benefit from temporary administrative flexibility regarding the verification of recycled content, potentially reducing initial certification costs during the first year of implementation.

Lifecycle

2023-11-27PublishedPublished 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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