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Accreditation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 9 rulings · 2014–2024

Current position

The reusable status of packaging is accredited by any means of proof admissible in law. To exclude recycled plastic from the tax base, it is necessary to certify its quantity through an entity accredited in accordance with standard UNE-EN 15343:2008 or standards that replace it.

The DGT maintains the flexibility of using any means of proof admissible to accredit the reuse of packaging. However, it has tightened the requirements for the accreditation of recycled plastic content, requiring certifications from entities accredited under specific standards.

Turning points

  1. V3042-23

    Introduces the need to accredit recycled plastic through a certificate from an accredited entity (standard UNE-EN 15343:2008) or a responsible declaration during the first 12 months.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V2533-24 10 Dec 2024

Manufacturing of plastic bags subject to tax unless reusability is proven

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesplástico recicladobase imponiblemedios de pruebaacreditación Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 35.4
Affects CompanyExpat · Non-residentIndividual
V0675-23 17 Mar 2023

Plastic packaging exempt from tax if proven to be reusable

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases no reutilizablesimpuesto especialreutilizaciónámbito objetivocontribuyente Ley 7/2022Real Decreto 1055/2022
Affects CompanyExpat · Non-residentIndividual
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