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A packaging manufacturer has enquired whether alternative methods to official certification can be used to justify the recycled plastic content in their products. The tax authority clarifies that while the regulation requires certification from an accredited body, a temporary exception applies.
Cuestión planteada La consultante pregunta si, además de la certificación emitida por la entidad certificadora, puede utilizar otro medio para justificar la cantidad de plástico reciclado contenido en los envases.
La cantidad de plástico reciclado debe certificarse mediante una entidad acreditada bajo la norma UNE-EN 15343:2008. Sin embargo, la disposición transitoria décima de la Ley 7/2022 permite, durante los primeros 12 meses de aplicación del impuesto, acreditar dicha cantidad mediante una declaración responsable firmada por el fabricante.
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