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A plastic manufacturing company has enquired about the procedure for verifying the amount of chemically recycled plastic used. The DGT has responded that this must be done through certification by an accredited body or, for the initial 12-month period, via a formal declaration.
Cuestión planteada Forma de acreditar la cantidad de plástico reciclado químicamente.
La cantidad de plástico reciclado debe certificarse mediante una entidad acreditada bajo la norma UNE-EN 15343:2008 o normas que la sustituyan. En el caso de plástico reciclado químicamente, se acreditará con el certificado de la entidad acreditada o habilitada. No obstante, durante los primeros 12 meses de aplicación del impuesto, se podrá usar una declaración responsable firmada por el fabricante.
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