Tax base, tax rate and tax rate

The tax base of the tax is constituted by the amount of non-recycled plastic, expressed in kilograms, contained in the products subject to the tax.

The amount of recycled plastic contained in the products subject to the tax must be certified by a duly accredited entity to issue the corresponding certification.

False or incorrect certification constitutes a serious specific tax violation that is punishable by a proportional monetary fine of 50% of the tax missed and a minimum of 1,000 euros (percentage that may be increased by 25% in case of repeated commission). .

Temporarily, during the 12 months following the application of the tax, on January 1, 2023, the amount of non-recycled plastic contained in the products subject to the tax may also be accredited through a responsible declaration signed by the manufacturer.

In relation to this question, make two considerations. Firstly, when the product subject to the tax is made of plastic and other materials, the product is only taxed on the non-recycled plastic it contains. Secondly, when the product subject to the tax for which the tax has already accrued other plastic elements that become part of it, the product is only taxed for the non-recycled plastic contained in the incorporated elements.

The applicable tax rate is 0.45 euros per kilogram of non-recycled plastic contained in the products subject to the tax.

Finally, the full amount will result from applying the tax rate to the tax base.