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A plastic packaging manufacturer has enquired whether recycled plastic can be excluded from the tax base while awaiting an official certificate. The DGT has ruled that, in the absence of such certification, the packaging will be deemed to consist entirely of non-recycled plastic.
Cuestión planteada Solicita saber si desde el inicio de la auditoría hasta la obtención del certificado definitivo, una vez subsanados los defectos detectados en la auditoría, la cantidad de plástico reciclado contenida en los envases vendidos debe incluirse en el cálculo de la base imponible del impuesto, al no disponer de un certificado definitivo.
Para determinar la base imponible, la cantidad de plástico reciclado debe ser certificada por una entidad acreditada según la norma UNE-EN 15343:2008. Si en el momento del devengo el fabricante no dispone de este certificado, se entenderá que los envases están fabricados en su totalidad con plástico no reciclado. En consecuencia, el peso total de los envases formará parte de la base imponible del impuesto.
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