Recycled plastic certification: validity of percentage-based certificates

Determining the taxable base for the Special Tax on Non-Reusable Plastic Packaging requires precise accreditation of the recycled material content. Given the technical difficulty of directly measuring the kilograms of recycled plastic in a product, the Dirección General de Tributos (DGT) has issued a ruling regarding the validity of certificates issued by percentages.

What the DGT has resolved

The inquiry asked whether, in the absence of analytical technology that directly determines the amount of recycled material in kilograms, certificates expressing content as a mass percentage could be considered valid. The DGT has responded that certificates using percentages will be accepted for determining the taxable base.

The indispensable requirement is that, based on said percentage, it must be possible to determine the amount of recycled plastic expressed in kilograms. This accreditation must be performed by an entity accredited under the UNE-EN 15343:2008 standard, thereby guaranteeing the reliability of the information presented to the Administration.

What this means for you

This ruling has direct relevance for entities that manufacture or market plastic packaging. Being subject to the tax established in Law 7/2022, these companies must justify the recycled material content to reduce their tax burden.

The resolution offers a technical solution to the difficulty of obtaining direct measurements in kilograms, allowing the use of percentage-based information. This provides legal certainty in complying with the tax obligations derived from Law 58/2003 and the specific regulations for the packaging tax.

What you should do

Companies must ensure that their suppliers and certification entities issue documents that comply with the following points:

• Use entities accredited under the UNE-EN 15343:2008 standard.
• Guarantee that the indicated mass percentage allows for an unequivocal mathematical conversion into kilograms.
• Maintain the documentation supporting the calculation of the taxable base to avoid contingencies during tax inspections.

It is necessary to assess the specific situation of each manufacturing process and the available technical documentation to ensure regulatory compliance.