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V0931-25 27 May 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · plástico reciclado

Certified recycled plastic not part of taxable base for plastic packaging tax

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.

The question raised

The applicant asks whether such certified recycled plastic should be subject to the special tax on non-reusable plastic packaging.

The DGT's ruling

The tax base of the tax consists of the amount of non-recycled plastic in kilograms. Recycled plastic does not form part of said base if it is certified by an entity accredited under standard UNE-EN 15343:2008 or standards that replace it. In the case of chemically recycled plastic, if there is no specific certification scheme that meets the accreditation requirements of ENAC or equivalent, its content may be certified in accordance with the testing standards of the General Tax Law.

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