Doctrine by topic · DGT Observatory

Accredited Entity: 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 11 rulings · 2023–2025

Current position

The amount of recycled plastic to be excluded from the tax base must be certified by an entity accredited under the UNE-EN 15343:2008 standard or its replacement standards. In the case of chemically recycled plastic, if no specific certification scheme from an entity accredited by ENAC or an EU equivalent exists, it may be certified in accordance with the evidentiary rules of the General Tax Law. The lack of a certificate at the time of accrual implies that the total weight of the packaging will be counted as non-recycled plastic.

The DGT's position has moved from allowing a manufacturer's responsible declaration during the first 12 months to requiring certification from an accredited entity. Following the expiration of said transitional period, it has been specified that the absence of certification leads to taxation on the total weight of the packaging. The accreditation of chemically recycled plastic has been nuanced in the absence of specific certification schemes.

Turning points

  1. V1151-24

    Establishes that, in the absence of a specific certification scheme for chemically recycled plastic by an accredited entity, the evidentiary rules of the General Tax Law may be applied.

  2. V1272-24

    Clarifies that if the manufacturer does not possess the certificate from the accredited entity at the time of accrual, the total weight of the packaging will form part of the tax base.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V0931-25 27 May 2025

Certified recycled plastic not part of taxable base for plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
plástico recicladobase imponibleplástico reciclado químicamenteentidad acreditadaimpuesto especial sobre envases Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 105.Uno
Affects CompanyExpat · Non-residentIndividual
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
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