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An association asks whether chemically recycled plastic certified by ISCC must be taxed under the special tax on non-reusable plastic packaging. The DGT responds that certified recycled plastic does not form part of the taxable base if the law's requirements are met.
Cuestión planteada La consultante pregunta si ese plástico reciclado y así certificado debería tributar por el Impuesto especial sobre los envases de plástico no reutilizables.
La base imponible del impuesto está constituida por la cantidad de plástico no reciclado en kilogramos. El plástico reciclado no forma parte de dicha base si se acredita mediante una entidad acreditada bajo la norma UNE-EN 15343:2008 o normas que la sustituyan. En el caso del plástico reciclado químicamente, si no existe un esquema de certificación específico que cumpla los requisitos de acreditación de la ENAC o equivalente, su contenido podrá acreditarse conforme a las normas de prueba de la Ley General Tributaria.
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