On 1 January 2023, Chapter I of Title VII of Law 7/2022 of 8 April on Waste and Contaminated Soils for a Circular Economy (Articles 67 to 83, in particular Article 77.3) came into force, which regulated, among other things, the application of the Excise Duty on Non-Reusable Plastic Packaging. For the calculation of the tax base, the tenth transitional provision was established on a provisional basis.
During this financial year 2023, the provisions mentioned in the tenth transitory provision have been applied, which allowed the amount of non-recycled plastic to be accredited by means of a responsible declaration signed by the manufacturer.
Tenth transitional provision. Accreditation of the quantity of recycled plastic contained in the products that form part of the target scope of the tax.
During the first 12 months following the application of the tax, alternatively to the provisions of section 3 of Article 77 of this Act, the amount of non-recycled plastic contained in the products that form part of the target scope of the tax may be accredited by means of a responsible declaration signed by the manufacturer.
However, as of 1 January 2024, the transitional provision lapses and the provisions of Article 77.3 shall be taken into account.
Article 77.3 - Taxable amount
For the purposes of this article, the amount of recycled plastic contained in the products that are part of the target scope of the tax shall be certified by an entity accredited to issue certification under the UNE-EN 15343:2008 standard "Plastics. Recycled plastics. Traceability and conformity assessment of recycled plastics recycling and recycled content" or the standards that replace them. In the case of chemically recycled plastic, this quantity shall be attested by the certificate issued by the relevant accredited or licensed entity.
The certifying bodies must be accredited by the National Accreditation Body (ENAC) or by the national accreditation body of any other Member State of the European Union, designated in accordance with the provisions of Regulation (EC) no. 765/2008 of the European Parliament and of the Council of . No. 765/2008 of the European Parliament and of the Council of 9 July 2008 setting out the requirements for accreditation and market surveillance relating to the marketing of products and repealing Regulation (EEC) No. 339/93, or in the case of products manufactured outside the European Union, any other accreditation body with which ENAC has an international recognition agreement.
In conclusion, from 1 January 2024, the amount of recycled plastic subject to the tax must be certified by an ENAC-certified body (in the case of Spain) or by the equivalent national accreditation body of any Member State of the European Union.
For your information, a link to the ENAC accredited companies is attached:
https://www.enac.es/entidades-acreditadas/buscador-de-acreditados
