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A company has enquired about the consequences of failing to provide certification for recycled plastic content in its packaging and whether this constitutes an infringement. The DGT has clarified that, without such accreditation, the packaging will be treated as being composed entirely of non-recycled plastic for the purpose of calculating the tax base.
Cuestión planteada En relación con el Impuesto especial sobre los envases de plástico no reutilizables, se plantea cómo se debe proceder en el caso de que la consultante no aporte certificado sobre la cantidad de plástico reciclado contenida en los productos que forman parte del ámbito objetivo del Impuesto especial sobre los envases de plástico no reutilizables. Asimismo, desea conocer si la falta de aportación de esta certificación supondría una infracción tributaria.
La falta de certificado o declaración responsable implica que el envase se considera fabricado totalmente con plástico no reciclado, integrándose su peso total en la base imponible. No constituye una infracción tributaria la falta de presentación de la acreditación, ya que la infracción solo se produce por la falsa o incorrecta certificación realizada por una entidad acreditada.
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