Certified recycled plastic is excluded from the tax base

The Directorate General of Taxes (DGT) has issued a relevant ruling for manufacturers and distributors of non-reusable plastic packaging. The inquiry focused on determining whether recycled plastic, duly accredited, should be subject to the special tax on non-reusable plastic packaging.

What the DGT has ruled

The tax authority has clarified that the tax base for this tax consists exclusively of the amount of non-recycled plastic, measured in kilograms. Therefore, recycled plastic does not form part of said tax base, provided that certain accreditation requirements are met.

For this material to be excluded, it must be accredited by an entity that complies with the UNE-EN 15343:2008 standard or its successors. In the specific case of chemically recycled plastic, the DGT points out that, if there is no specific certification scheme that meets the accreditation requirements of the National Accreditation Entity (ENAC) or an equivalent body, its content may be accredited following the testing standards established in the General Tax Law (Ley General Tributaria).

What it means for you

This ruling has a direct impact on the tax management of companies that manufacture or distribute packaging. The use of recycled material is not only a sustainability measure but also a way to reduce the tax burden. If your company uses recycled plastic, the key to not paying tax on that component lies in the quality and type of certification the material possesses.

The distinction between mechanical and chemical recycling is fundamental. While the former has a clear regulatory framework (UNE-EN 15343:2008), the latter requires special attention to how its content is accredited to prevent the Administration from considering it virgin plastic.

What should be done

It is necessary to verify that recycled plastic suppliers provide the necessary technical documentation that complies with the aforementioned regulations. In the case of materials involving chemical processes, it must be ensured that the accreditation is valid before ENAC or, failing that, that the testing requirements of the General Tax Law are met to avoid tax contingencies.