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The consultant asks whether plastic recycling certificates expressing content as a percentage are valid in the absence of direct kilogram measurement. The DGT confirms they are acceptable if the percentage allows calculation of kilogram quantities.
Cuestión planteada A efectos de la determinación de la base imponible del Impuesto especial sobre los envases de plástico no reutilizables, la consultante manifiesta que, al no existir en la actualidad una tecnología analítica fiable para la determinación directa del contendido de reciclado en un producto que permita avalar la cantidad de plástico reciclado en kilogramos, si se deben considerar como válidos aquellos certificados que determinan la cantidad de plástico reciclado en función de un porcentaje.
Para que el plástico reciclado no compute en la base imponible, su cantidad debe acreditarse en kilogramos mediante una entidad acreditada bajo la norma UNE-EN 15343:2008. No obstante, los certificados que expresen el contenido mediante un porcentaje de masa serán aceptados siempre que, a partir de dicho porcentaje, se pueda determinar la cantidad de plástico reciclado expresada en kilogramos.
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