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A chemical company inquires how to substantiate chemically recycled plastic content in the absence of certifications accredited by ENAC. The DGT responds that, as the term of the responsible declaration has expired, recourse must be had to general rules of evidence.
Question raised The consultant raises two questions, taking into account that there is no certification verified by ENAC in the national territory for recycled content derived from chemical recycling:
As the validity period of the manufacturer's responsible declaration has expired, the amount of chemically recycled plastic must be substantiated as provided for in Article 77 of Law 7/2022. In the absence of a certification scheme issued by an entity accredited by ENAC or an EU equivalent, the content may be substantiated in accordance with the rules of evidence of the General Tax Law. In this regard, the party asserting their right must prove the constituent facts thereof.
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