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The taxpayer inquired about how to certify the amount of non-recycled plastic in the importation of products subject to the tax. The DGT clarifies that to exclude recycled plastic from the tax base, it must be certified by an accredited entity or, on a temporary basis, through a responsible declaration.
Cuestión planteada La consultante pregunta cómo se acredita la cantidad de plástico no reciclado en el caso importación de los productos incluidos en el ámbito objetivo del impuesto.
La base imponible es la cantidad de plástico no reciclado en kilogramos. Para que el plástico reciclado no se incluya en dicho cómputo, debe certificarse mediante una entidad acreditada bajo la norma UNE-EN 15343:2008 o normas equivalentes. Durante los primeros 12 meses de aplicación del impuesto, se permite alternativamente acreditarlo mediante una declaración responsable firmada por el fabricante.
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