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A company has requested clarification on how to determine the taxable base for the tax on non-reusable plastic packaging when importing containers containing a mixture of recycled and non-recycled plastic. The DGT clarifies that, without the corresponding certification or responsible declaration, the taxable base shall be the total weight of the imported plastic.
Cuestión planteada Base imponible del impuesto. Cuota íntegra a ingresar.
La base imponible es la cantidad de plástico no reciclado en kilogramos. Si el importador no dispone de la certificación de una entidad acreditada o de una declaración responsable del fabricante sobre el plástico reciclado, deberá consignar en la declaración aduanera la cantidad de plástico total importado como base imponible. La cuota íntegra se calcula aplicando el tipo de 0,45 euros por kilogramo a dicha base.
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