Back to index
V3042-23 22 November 2023 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · plástico reciclado

Recycled plastic is excluded from the tax base if certified under current regulations

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.

The question raised

The taxpayer requests to know whether the recycled plastic material obtained forms part of the tax base of the Special Tax on non-reusable plastic packaging, and whether the certification issued by the certifying entity is valid to justify that it is recycled plastic, given that it is carried out through the concept of "mass balance".

The DGT's ruling

The tax base is composed of the amount of non-recycled plastic in the products subject to the tax. For recycled plastic to be excluded from the calculation, its quantity must be substantiated by a certificate from an accredited entity (pursuant to standard UNE-EN 15343:2008) or, during the first 12 months, by a responsible declaration from the manufacturer. The 'mass balance' system is valid for substantiating said condition provided it is carried out by a certifying entity that meets the requirements of Article 77 of the Law.

Book your free first meeting