Packaging manufacturers must prove tax payment beyond the recycling certificate

The management of the Special Tax on non-reusable plastic packaging poses operational challenges for companies using semi-finished materials. A key issue has been determining whether the certificate of recycled plastic content, issued under the UNE-EN 15343:2008 standard, constitutes sufficient proof to request a tax refund without the need to provide additional invoices.

What the DGT has ruled

The Dirección General de Tributos (DGT) has indicated that the refund of this tax is subject to two fundamental requirements: demonstrating that the semi-finished products were not intended for the production of packaging and proving the effective payment of the tax through any means of evidence admissible in law. According to the issued criteria, although the recycled material certificate is a valid document, the Administration retains the power to assess its sufficiency.

Under the principle of free and joint assessment of evidence, the tax enforcement bodies have the competence to decide whether the means provided are valid to prove compliance with the tax obligation. Therefore, the recycling certificate does not automatically guarantee the right to a refund if it is not accompanied by other elements that demonstrate the payment of the tax.

What it means for you

If your company is a packaging manufacturer and uses semi-finished plastic sheets, you cannot assume that the certificate of recycled plastic content is the only document necessary for the refund. The Administration may require complementary documentation, such as material purchase invoices, to verify that the corresponding tax has been effectively settled.

What you should do

To avoid denials in refund requests, it is necessary to ensure complete traceability that combines the technical information of the material with accounting documentation. It is recommended to:

• Maintain an exhaustive record of purchase invoices for the semi-finished plastic material.
• Link each recycling certificate with the documentation that proves the payment of the tax in the supply chain.
• Verify that the documentation provided allows the Administration to confirm both the recycling percentage and the settlement of the tax.