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The taxpayer inquired whether recycled plastic is excluded from the special tax base and if the 'mass balance' method is valid for certification. The DGT ruled that recycled plastic does not count towards the tax base, provided it is certified by an accredited entity or via a responsible declaration.
Cuestión planteada La consultante solicita saber si el material plástico reciclado obtenido forma parte de la base imponible del Impuesto especial sobre los envases de plástico no reutilizables, y, si la certificación emitida por la entidad certificadora es válida para justificar que se trata de plástico reciclado, dado que ésta se realiza mediante el concepto "balance de masa".
La base imponible se constituye por la cantidad de plástico no reciclado en los productos sujetos al impuesto. Para que el plástico reciclado no entre en el cómputo, su cantidad debe acreditarse mediante certificado de una entidad acreditada (según norma UNE-EN 15343:2008) o, durante los primeros 12 meses, mediante declaración responsable del fabricante. El sistema de 'balance de masas' es válido para acreditar dicha condición siempre que lo realice una entidad certificadora que cumpla los requisitos del artículo 77 de la Ley.
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