As of January 1, 2024, significant changes will be implemented in the scope of the Plastic Packaging Tax, in accordance with the provisions of Article 77, point 3, of Law 7/2022 on Waste and Contaminated Soil for a Circular Economy. These changes focus on how to accredit the recycled plastic contained in the products subject to this tax, introducing the mandatory certification through the UNE-EN 15343:2008 standard.

According to the new regulation, the accreditation of recycled plastic can only be established by means of a specific certificate (code 1135 in box 44 of the SAD) issued by an accredited entity. This certificate must comply with the standards established in UNE-EN 15343:2008, entitled “Plastics. Recycled plastics. Traceability and conformity assessment of plastics recycling and recycled content”.

The regulation establishes that the amount of recycled plastic in the products affected by the tax must be certified by an entity that is duly accredited to issue certifications. In the case of chemically recycled plastic, the accreditation will be made by means of a certificate issued by an accredited or authorized entity for these purposes.

The certifying entities must be accredited by the National Accreditation Body (ENAC) or by the national accreditation body of any other member state of the European Union, in accordance with Regulation (EC) No. 765/2008 of the European Parliament and of the Council.

Certification of packaging according to location

Certification will depend on the location of the packaging manufacturer.

• For packaging manufactured in Spanish territory, the certifying entities must be accredited by ENAC.
• In the case of packaging manufactured in other member states of the European Union, the accreditation must come from the national accreditation body designated in accordance with Regulation (EC) No. 765/2008.
• If the packaging is manufactured outside the European Union, certification may be carried out by any accreditor with which ENAC has an international recognition agreement.

It is important to note that December 31, 2023, marks the end of the 12-month transitional period, during which the accreditation of the amount of recycled plastic could be done by means of a signed statement from the packaging manufacturer.

From that date onwards, certification under UNE-EN 15343:2008 will be mandatory, marking a significant step towards the promotion of sustainability and the circular economy in the handling of plastic packaging.