{"id":240468,"date":"2023-12-14T20:50:11","date_gmt":"2023-12-14T19:50:11","guid":{"rendered":"https:\/\/www.adycoaduanas.com\/aduanas\/?p=240468"},"modified":"2024-09-04T12:36:39","modified_gmt":"2024-09-04T10:36:39","slug":"las-novedades-en-el-impuesto-al-plastico-que-llegan-en-2024","status":"publish","type":"post","link":"https:\/\/www.adycoaduanas.com\/aduanas\/las-novedades-en-el-impuesto-al-plastico-que-llegan-en-2024\/","title":{"rendered":"Las novedades en el impuesto al pl\u00e1stico que llegan en 2024"},"content":{"rendered":"\n[et_pb_section fb_built=\u00bb1″ admin_label=\u00bbapertura\u00bb _builder_version=\u00bb4.23.1″ _module_preset=\u00bbdefault\u00bb background_image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2023\/12\/Apertura-Ley-Plastico.jpg\u00bb custom_padding=\u00bb||0px||false|false\u00bb background_last_edited=\u00bbon|desktop\u00bb background_image_tablet=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2023\/12\/Apertura-Ley-Plastico-Movil.jpg\u00bb background_image_phone=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2023\/12\/Apertura-Ley-Plastico-Movil.jpg\u00bb background_enable_image_tablet=\u00bbon\u00bb background_enable_image_phone=\u00bbon\u00bb border_width_bottom=\u00bb10px\u00bb border_color_bottom=\u00bb#ED1E25″ collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_row _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb10vw||||false|false\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_divider show_divider=\u00bboff\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb height=\u00bb300px\u00bb height_tablet=\u00bb300px\u00bb height_phone=\u00bb300px\u00bb height_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb3_5,2_5″ custom_padding_last_edited=\u00bbon|phone\u00bb disabled_on=\u00bbon|on|off\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||0px||false|false\u00bb custom_padding_tablet=\u00bb||0px||false|false\u00bb custom_padding_phone=\u00bb||0px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb3_5″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bbrgba(237,30,37,0.8)\u00bb custom_padding=\u00bb||||false|false\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.23.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|600|||||||\u00bb header_text_color=\u00bb#FFFFFF\u00bb header_font_size=\u00bb40px\u00bb header_letter_spacing=\u00bb0em\u00bb header_line_height=\u00bb1.2em\u00bb header_2_text_color=\u00bb#FFFFFF\u00bb header_2_font_size=\u00bb50px\u00bb header_3_font=\u00bbPrata||||||||\u00bb header_3_font_size=\u00bb30px\u00bb header_3_line_height=\u00bb1.3em\u00bb background_layout=\u00bbdark\u00bb custom_margin=\u00bb||4px||false|false\u00bb custom_padding=\u00bb50px|30px|30px|30px|false|true\u00bb header_font_tablet=\u00bbSaira Semi Condensed|600|||||||\u00bb header_font_phone=\u00bbSaira Semi Condensed|600||on|||||\u00bb header_font_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb40px\u00bb header_2_font_size_phone=\u00bb28px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_3_font_size_tablet=\u00bb22px\u00bb header_3_font_size_phone=\u00bb20px\u00bb header_3_font_size_last_edited=\u00bbon|phone\u00bb header_text_shadow_style=\u00bbpreset2″ header_2_text_shadow_style=\u00bbpreset2″ global_colors_info=\u00bb{}\u00bb]

Las novedades en el impuesto al pl\u00e1stico que llegan en 2024<\/h1>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00bb2_5″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=\u00bbon|phone\u00bb disabled_on=\u00bboff|off|on\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb\u00bb width_last_edited=\u00bbon|tablet\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||0px||false|false\u00bb custom_padding_tablet=\u00bb||0px||false|false\u00bb custom_padding_phone=\u00bb||0px||false|false\u00bb module_alignment_tablet=\u00bbcenter\u00bb module_alignment_phone=\u00bbleft\u00bb module_alignment_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bbrgba(237,30,37,0.8)\u00bb custom_padding=\u00bb||||false|false\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.23.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|600|||||||\u00bb header_text_color=\u00bb#FFFFFF\u00bb header_font_size=\u00bb40px\u00bb header_letter_spacing=\u00bb0em\u00bb header_line_height=\u00bb1.2em\u00bb header_2_text_color=\u00bb#FFFFFF\u00bb header_2_font_size=\u00bb50px\u00bb header_3_font=\u00bbPrata||||||||\u00bb header_3_font_size=\u00bb30px\u00bb header_3_line_height=\u00bb1.3em\u00bb background_layout=\u00bbdark\u00bb custom_margin=\u00bb||4px||false|false\u00bb custom_padding=\u00bb50px||30px|30px|false|false\u00bb header_font_tablet=\u00bbSaira Semi Condensed|600|||||||\u00bb header_font_phone=\u00bbSaira Semi Condensed|600||on|||||\u00bb header_font_last_edited=\u00bbon|phone\u00bb header_font_size_tablet=\u00bb\u00bb header_font_size_phone=\u00bb40px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_2_font_size_tablet=\u00bb40px\u00bb header_2_font_size_phone=\u00bb28px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_3_font_size_tablet=\u00bb22px\u00bb header_3_font_size_phone=\u00bb20px\u00bb header_3_font_size_last_edited=\u00bbon|phone\u00bb header_text_shadow_style=\u00bbpreset2″ header_2_text_shadow_style=\u00bbpreset2″ global_colors_info=\u00bb{}\u00bb]

Las novedades en el impuesto al pl\u00e1stico que llegan en 2024<\/h1>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1″ custom_padding_last_edited=\u00bbon|tablet\u00bb admin_label=\u00bbtexto\u00bb _builder_version=\u00bb4.22.2″ width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb custom_margin=\u00bb0px||||false|false\u00bb custom_padding=\u00bb0px||||false|false\u00bb custom_padding_tablet=\u00bb\u00bb custom_padding_phone=\u00bb|0px|0px|0px|false|true\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb title_text_tablet=\u00bbupholsterer-41″][et_pb_row disabled_on=\u00bboff|off|off\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb custom_margin=\u00bb0px||0px||false|false\u00bb custom_margin_tablet=\u00bb0px||0px||true|false\u00bb custom_margin_phone=\u00bb0px||0px||true|false\u00bb custom_margin_last_edited=\u00bbon|phone\u00bb custom_padding=\u00bb||||false|false\u00bb box_shadow_style=\u00bbpreset2″ box_shadow_horizontal=\u00bb-6px\u00bb box_shadow_vertical=\u00bb0px\u00bb box_shadow_horizontal_tablet=\u00bb-6px\u00bb box_shadow_horizontal_phone=\u00bb-6px\u00bb box_shadow_horizontal_last_edited=\u00bbon|phone\u00bb box_shadow_color_tablet=\u00bb\u00bb box_shadow_color_phone=\u00bbRGBA(255,255,255,0)\u00bb box_shadow_color_last_edited=\u00bbon|phone\u00bb collapsed=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb custom_css_before=\u00bbmargin: auto auto 0;||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.23.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb80px\u00bb header_letter_spacing=\u00bb5px\u00bb header_4_font=\u00bbMontserrat|500||on|||||\u00bb header_4_text_align=\u00bbcenter\u00bb header_4_text_color=\u00bb#272222″ header_4_letter_spacing=\u00bb10px\u00bb header_4_line_height=\u00bb1.8em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb max_width_tablet=\u00bb\u00bb max_width_phone=\u00bb\u00bb max_width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb||0px||false|false\u00bb custom_padding=\u00bb50px||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb header_4_font_size_tablet=\u00bb16px\u00bb header_4_font_size_phone=\u00bb12px\u00bb header_4_font_size_last_edited=\u00bbon|phone\u00bb header_4_letter_spacing_tablet=\u00bb10px\u00bb header_4_letter_spacing_phone=\u00bb5px\u00bb header_4_letter_spacing_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]

Con la llegada de 2024, el Impuesto Especial sobre Envases de Pl\u00e1stico No Reutilizables concluir\u00e1 su fase transitoria y entrar\u00e1 en pleno funcionamiento introduciendo importantes novedades que afectar\u00e1n tanto a fabricantes como a los importadores de envases<\/h4>[\/et_pb_text][et_pb_divider divider_weight=\u00bb1px\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb width=\u00bb60%\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb80px||||false|false\u00bb custom_margin_tablet=\u00bb80px||||false|false\u00bb custom_margin_phone=\u00bb30px||0px||false|false\u00bb custom_margin_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.23.1″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|desktop\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb50px||||false|false\u00bb custom_padding_tablet=\u00bb50px||||false|false\u00bb custom_padding_phone=\u00bb30px||||false|false\u00bb custom_padding_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]

En 2018, la Comisi\u00f3n Europea promulg\u00f3 una estrategia comunitaria para reducir el uso de pl\u00e1sticos y promover la transici\u00f3n hacia una econom\u00eda circular. Siguiendo estas directrices, en 2022, el Gobierno de Espa\u00f1a aprob\u00f3 la Ley 7\/2022 de Residuos y Suelos Contaminados para una Econom\u00eda Circular, que conten\u00eda el denominado Impuesto Especial sobre Envases de Pl\u00e1stico No Reutilizables (IEEPNR) que entr\u00f3 en vigor el pasado 1 de enero de 2023, en fase transitoria durante el primer a\u00f1o. <\/p>\n

Con este tributo, el Gobierno pretende evitar la fabricaci\u00f3n y el uso de envases de pl\u00e1stico de un solo uso con el fin proteger el medioambiente y fomentar el reciclado de residuos pl\u00e1sticos potenciando la circularidad de este material.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.23.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb30px||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]

\u00bfEn qu\u00e9 consiste el impuesto?<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.23.1″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|desktop\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||||false|false\u00bb custom_padding_tablet=\u00bb||||false|false\u00bb custom_padding_phone=\u00bb||||false|false\u00bb custom_padding_last_edited=\u00bbon|tablet\u00bb global_colors_info=\u00bb{}\u00bb]

Se trata de un tributo indirecto que grava la utilizaci\u00f3n de envases no reutilizables que contengan pl\u00e1stico. <\/strong>Es decir, que penaliza el uso de cualquier tipo de envase de un solo uso que contenga pl\u00e1stico no reciclado <\/strong>ya sea en su totalidad o parcialmente.<\/p>\n

Seg\u00fan cita la propia ley, se entiende por \u201cenvases\u201d a \u201ctodos los productos fabricados para contener, proteger, manipular, distribuir o presentar mercanc\u00edas<\/em>\u201d y afecta a cualquier fase de la cadena de suministro tanto la fabricaci\u00f3n, como la distribuci\u00f3n y el consumo.<\/p>\n

Y se considera envase \u201cno reutilizable\u201d a aquel que \u201cno ha sido concebido, dise\u00f1ado y comercializado para realizar m\u00faltiples circuitos o rotaciones a lo largo de su ciclo de vida, o para ser rellenados o reutilizados con el mismo fin con el que fueron dise\u00f1ados\u201d.<\/em><\/p>\n

Pero el impuesto no se limita exclusivamente a los envases fabricados con pl\u00e1stico, sino que tambi\u00e9n grava aquellos productos pl\u00e1sticos semielaborados que est\u00e9n destinados a la obtenci\u00f3n de envases, como las preformas o las l\u00e1minas de termopl\u00e1stico y a los productos que contengan pl\u00e1stico destinados a permitir el cierre, la comercializaci\u00f3n o la presentaci\u00f3n de envases no reutilizables.<\/p>\n

El impuesto se aplica en todo el territorio espa\u00f1ol y no s\u00f3lo grava a la fabricaci\u00f3n de envases, sino que tambi\u00e9n afecta a cualquier producto pl\u00e1stico que sea importado desde un tercer pa\u00eds y a aquellos que se adquieran por v\u00eda intracomunitaria desde otro pa\u00eds de la UE.<\/strong><\/p>\n

El tipo impositivo es de 0,45\u20ac por cada kilogramo neto de pl\u00e1stico no reciclado que contengan los envases a los que se refiere el impuesto. Y, en el caso de productos que est\u00e9n compuestos por m\u00e1s de un material, tambi\u00e9n tendr\u00e1n que tributar por la cantidad de pl\u00e1stico no reciclado que contengan.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.23.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb30px||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]

Las novedades que llegan en 2024<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.23.1″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|desktop\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||80px||false|false\u00bb custom_padding_tablet=\u00bb||80px||false|false\u00bb custom_padding_phone=\u00bb||30px||false|false\u00bb custom_padding_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]

El principal cambio que introduce la ley es la eliminaci\u00f3n de las declaraciones responsables.<\/strong> Como el impuesto s\u00f3lo afecta a los pl\u00e1sticos no reciclados es necesario conocer la cantidad de este material que contiene cada envase. Para ello, durante la fase transitoria del impuesto, los fabricantes pod\u00edan acreditar la cantidad de pl\u00e1stico reciclado \u2013y, por lo tanto, exento del tributo\u2013 y no reciclado que contienen sus productos mediante una declaraci\u00f3n responsable firmada por ellos mismos.<\/p>\n

Sin embargo, a partir del 1 de enero de 2024, esta declaraci\u00f3n dejar\u00e1 de ser v\u00e1lida, y en su lugar ser\u00e1 obligatorio contar con una certificaci\u00f3n que atestig\u00fce la cantidad de pl\u00e1stico reciclado contenido en los envases. <\/strong>Adem\u00e1s, la ley establece que esta certificaci\u00f3n obligatoria, s\u00f3lo podr\u00e1 ser emitida por una entidad acreditada,<\/strong> conforme a la norma UNE-EN 15343:2008.<\/p>\n

Dependiendo de la ubicaci\u00f3n del fabricante se admitir\u00e1 una certificaci\u00f3n diferente que se considerar\u00e1 v\u00e1lida:<\/p>\n

\u2022 Para envases fabricados en territorio espa\u00f1ol<\/strong>, las entidades certificadoras deben estar acreditadas por la ENAC (Entidad Nacional de Acreditaci\u00f3n).<\/p>\n

\u2022 En el caso de envases fabricados en otros Estados miembros de la Uni\u00f3n Europea,<\/strong> la acreditaci\u00f3n debe provenir del organismo nacional de acreditaci\u00f3n designado de acuerdo con el Reglamento (CE) n.\u00ba 765\/2008 del Parlamento Europeo y del Consejo de la UE.<\/p>\n

\u2022 Si los envases son fabricados fuera de la Uni\u00f3n Europea,<\/strong> la certificaci\u00f3n puede ser realizada por cualquier acreditador con el cual la ENAC tenga un acuerdo de reconocimiento internacional.<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=\u00bbon|off|off\u00bb admin_label=\u00bbDestacado\u00bb _builder_version=\u00bb4.23.1″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb background_image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2023\/12\/Fondo-Ley-Plastico.jpg\u00bb parallax=\u00bbon\u00bb background_blend=\u00bbmultiply\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb box_shadow_style=\u00bbpreset2″ box_shadow_horizontal=\u00bb-6px\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.23.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb80px\u00bb header_letter_spacing=\u00bb5px\u00bb header_4_font=\u00bbMontserrat|500||on|||||\u00bb header_4_text_align=\u00bbcenter\u00bb header_4_text_color=\u00bb#272222″ header_4_font_size=\u00bb20px\u00bb header_4_letter_spacing=\u00bb10px\u00bb header_4_line_height=\u00bb1.8em\u00bb background_color=\u00bbrgba(255,255,255,0.9)\u00bb width=\u00bb60%\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|tablet\u00bb max_width_tablet=\u00bb\u00bb max_width_phone=\u00bb\u00bb max_width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb100px||100px||true|false\u00bb custom_padding=\u00bb50px|50px|50px|50px|true|true\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb header_4_font_size_tablet=\u00bb16px\u00bb header_4_font_size_phone=\u00bb16px\u00bb header_4_font_size_last_edited=\u00bbon|phone\u00bb header_4_letter_spacing_tablet=\u00bb10px\u00bb header_4_letter_spacing_phone=\u00bb6px\u00bb header_4_letter_spacing_last_edited=\u00bbon|phone\u00bb border_width_bottom=\u00bb10px\u00bb border_color_bottom=\u00bb#ED1E25″ global_colors_info=\u00bb{}\u00bb]

A partir de 2024 ser\u00e1 obligatorio presentar una certificaci\u00f3n que acredite la cantidad de pl\u00e1stico reciclado de cada envase<\/h4>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=\u00bboff|on|on\u00bb admin_label=\u00bbDestacado\u00bb _builder_version=\u00bb4.23.1″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb background_image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2023\/12\/Fondo-Ley-Plastico.jpg\u00bb background_blend=\u00bbmultiply\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb box_shadow_style=\u00bbpreset3″ collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.23.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb80px\u00bb header_letter_spacing=\u00bb5px\u00bb header_4_font=\u00bbMontserrat|500||on|||||\u00bb header_4_text_align=\u00bbcenter\u00bb header_4_text_color=\u00bb#272222″ header_4_font_size=\u00bb20px\u00bb header_4_letter_spacing=\u00bb10px\u00bb header_4_line_height=\u00bb1.8em\u00bb background_color=\u00bbrgba(255,255,255,0.8)\u00bb width=\u00bb60%\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|tablet\u00bb max_width_tablet=\u00bb\u00bb max_width_phone=\u00bb\u00bb max_width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb100px||100px||true|false\u00bb custom_padding=\u00bb50px|50px|50px|50px|true|true\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb header_4_font_size_tablet=\u00bb16px\u00bb header_4_font_size_phone=\u00bb16px\u00bb header_4_font_size_last_edited=\u00bbon|phone\u00bb header_4_letter_spacing_tablet=\u00bb10px\u00bb header_4_letter_spacing_phone=\u00bb6px\u00bb header_4_letter_spacing_last_edited=\u00bbon|phone\u00bb border_width_bottom=\u00bb10px\u00bb border_color_bottom=\u00bb#ED1E25″ global_colors_info=\u00bb{}\u00bb]

A partir de 2024 ser\u00e1 obligatorio presentar una certificaci\u00f3n que acredite la cantidad de pl\u00e1stico reciclado de cada envase<\/h4>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=\u00bbon|phone\u00bb admin_label=\u00bbTitulo\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb custom_margin=\u00bb0px|auto|0px|auto|false|false\u00bb custom_margin_tablet=\u00bb||0px||false|false\u00bb custom_margin_phone=\u00bb0px||0px||true|false\u00bb custom_margin_last_edited=\u00bbon|desktop\u00bb custom_padding=\u00bb60px||||false|false\u00bb custom_padding_tablet=\u00bb||||false|false\u00bb custom_padding_phone=\u00bb50px||||false|false\u00bb box_shadow_style=\u00bbpreset2″ box_shadow_horizontal=\u00bb-6px\u00bb box_shadow_color_tablet=\u00bb\u00bb box_shadow_color_phone=\u00bbRGBA(255,255,255,0)\u00bb box_shadow_color_last_edited=\u00bbon|phone\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.23.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]

\u00bfC\u00f3mo afectan esos cambios a las aduanas?<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.23.1″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb global_colors_info=\u00bb{}\u00bb]

Obviamente, la obligatoriedad de presentar el certificado de pl\u00e1stico reciclado emitido por una entidad acreditada afectar\u00e1 necesariamente a las operaciones de importaci\u00f3n, ya sea desde pa\u00edses extracomunitarios o a las adquisiciones intracomunitarias.<\/strong><\/p>\n

Los importadores que traigan mercanc\u00edas desde terceros pa\u00edses deber\u00e1n asegurarse de que los productos importados est\u00e9n debidamente certificados por alguna entidad acreditada,<\/strong> por lo que es muy importante conocer cu\u00e1les son los fabricantes y que \u00e9stos cuenten con una acreditaci\u00f3n en su pa\u00eds de origen que sea reconocida por la ENAC mediante acuerdo.<\/p>\n

Para los envases que lleguen desde otros pa\u00edses miembro de la UE, no s\u00f3lo ser\u00e1 necesaria la certificaci\u00f3n, sino que la ley obliga a que los importadores se suscriban en el Registro Territorial del IEEPNR para obtener un C\u00f3digo de Identificaci\u00f3n del Pl\u00e1stico (CIP)<\/strong> y deber\u00e1n llevar un registro de las existencias para controlar en todo momento la cantidad de pl\u00e1stico no reciclado que han introducido en Espa\u00f1a.<\/p>\n

En el caso de los fabricantes espa\u00f1oles que exporten sus productos<\/strong> fuera de la UE o hagan venta intracomunitaria, este impuesto no ser\u00e1 aplicable<\/strong> ya que s\u00f3lo afecta al pl\u00e1stico que hay o que se introduce en nuestro pa\u00eds, pero s\u00ed deben estar acreditados por la ENAC si quieren ser proveedores.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.23.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb30px||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]

Productos exentos del pago del impuesto<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.23.1″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||100px||false|false\u00bb custom_padding_tablet=\u00bb||100px||false|false\u00bb custom_padding_phone=\u00bb||0px||false|false\u00bb custom_padding_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]

Como la ley s\u00f3lo afecta a pl\u00e1sticos no reciclados de un solo uso, aquellos envases que est\u00e1n compuestos por pl\u00e1sticos 100% reciclados no se ven afectados por el impuesto. Como tampoco los est\u00e1n aquellos envases que est\u00e9n fabricados para ser reutilizables puesto que la vida \u00fatil del producto se prev\u00e9 que ser\u00e1 larga.<\/p>\n

Pero, adem\u00e1s de estos supuestos, la norma establece que existen ciertos envases que estar\u00e1n exentos del pago del tributo. Son los siguientes:<\/p>\n

\u2022 Aquellos productos destinados a la contenci\u00f3n, distribuci\u00f3n, presentaci\u00f3n\u2026 de medicamentos, productos sanitarios, alimentos para usos m\u00e9dicos especiales, preparados para lactantes de uso hospitalario o residuos peligrosos de origen sanitario.<\/p>\n

\u2022 Los rollos de pl\u00e1stico para elaborar placas o balas para ensilado de forrajes o cereales de uso agr\u00edcola o ganadero.<\/p>\n

\u2022 Los productos de adquisici\u00f3n intracomunitaria que, con anterioridad a la finalizaci\u00f3n del plazo de autoliquidaci\u00f3n del impuesto, se destinen a ser enviados a un territorio fuera de Espa\u00f1a.<\/p>\n

\u2022 La importaci\u00f3n o adquisici\u00f3n intracomunitaria de envases, vac\u00edos o no, cuyo peso total de pl\u00e1stico no reciclado no exceda de 5 kilogramos en un mes natural.<\/p>\n

\u2022 Las preformas o l\u00e1minas de termopl\u00e1stico que no se vayan a utilizar para obtener envases.<\/p>\n

\u2022 Los productos que contengan pl\u00e1sticos destinados a permitir el cierre, la comercializaci\u00f3n o la presentaci\u00f3n de envases no reutilizables cuando no se vayan a utilizar estos usos.<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1″ custom_padding_last_edited=\u00bbon|phone\u00bb admin_label=\u00bbULTIMOS ART\u00cdCULOS\u00bb _builder_version=\u00bb4.22.2″ custom_margin=\u00bb||0px||false|false\u00bb custom_padding=\u00bb||100px||false|false\u00bb custom_padding_tablet=\u00bb\u00bb custom_padding_phone=\u00bb||0px||false|false\u00bb collapsed=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb title_text_tablet=\u00bbupholsterer-41″][et_pb_row admin_label=\u00bbTitulo\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|tablet\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb30px||||false|false\u00bb custom_margin_tablet=\u00bb||10px||false|false\u00bb custom_margin_phone=\u00bb0px||||false|false\u00bb custom_margin_last_edited=\u00bbon|tablet\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_divider _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb width=\u00bb80%\u00bb module_alignment=\u00bbcenter\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.23.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb80px\u00bb header_letter_spacing=\u00bb5px\u00bb header_4_font=\u00bbMontserrat|500||on|||||\u00bb header_4_text_align=\u00bbcenter\u00bb header_4_text_color=\u00bb#272222″ header_4_font_size=\u00bb20px\u00bb header_4_letter_spacing=\u00bb10px\u00bb header_4_line_height=\u00bb1.8em\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|tablet\u00bb max_width_tablet=\u00bb\u00bb max_width_phone=\u00bb\u00bb max_width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb0px||||false|false\u00bb custom_padding=\u00bb||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb header_4_font_size_tablet=\u00bb16px\u00bb header_4_font_size_phone=\u00bb16px\u00bb header_4_font_size_last_edited=\u00bbon|phone\u00bb header_4_letter_spacing_tablet=\u00bb10px\u00bb header_4_letter_spacing_phone=\u00bb6px\u00bb header_4_letter_spacing_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]

ART\u00cdCULOS RELACIONADOS<\/h4>[\/et_pb_text][et_pb_divider _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb width=\u00bb80%\u00bb module_alignment=\u00bbcenter\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_2,1_2″ use_custom_gutter=\u00bbon\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb1_2″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bbLOS NUEVOS OPERADORES DE CONFIANZA POR CONTROL\u00bb url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/los-nuevos-operadores-de-confianza-por-control\/\u00bb image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2023\/11\/Pastilla-Trust-and-Check.jpg\u00bb alt=\u00bbAdyco Aduanas Blog\u00bb content_max_width=\u00bb70%\u00bb content_max_width_tablet=\u00bb70%\u00bb content_max_width_phone=\u00bb90%\u00bb content_max_width_last_edited=\u00bbon|phone\u00bb _builder_version=\u00bb4.24.3″ _module_preset=\u00bbdefault\u00bb header_font_size=\u00bb20px\u00bb header_line_height=\u00bb1.4em\u00bb body_font=\u00bbOpen Sans||||||||\u00bb link_option_url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/los-nuevos-operadores-de-confianza-por-control\/\u00bb hover_enabled=\u00bb0″ box_shadow_style_image=\u00bbpreset3″ global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0″]

ACREDITACIONES | LEGISLACI\u00d3N | SUPPLY CHAIN<\/p>\n

La reforma aduanera de la UE propone la creaci\u00f3n de un nuevo reconocimiento para aquellos operadores que sean m\u00e1s fiables y transparentes dentro de la cadena de suministro. Unos nuevos ‘s\u00faper operadores’ que gazar\u00e1n de grandes beneficios…<\/p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_2″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_blurb title=\u00bb\u00bfQU\u00c9 ES UN OEA?\u00bb url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/que-es-un-oea\/\u00bb image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2023\/10\/Pastilla-AEO.jpg\u00bb content_max_width=\u00bb70%\u00bb content_max_width_tablet=\u00bb70%\u00bb content_max_width_phone=\u00bb90%\u00bb content_max_width_last_edited=\u00bbon|phone\u00bb _builder_version=\u00bb4.23.1″ _module_preset=\u00bbdefault\u00bb header_font_size=\u00bb20px\u00bb header_line_height=\u00bb1.4em\u00bb body_font=\u00bbOpen Sans||||||||\u00bb link_option_url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/que-es-un-oea\/\u00bb box_shadow_style_image=\u00bbpreset3″ global_colors_info=\u00bb{}\u00bb]

ACREDITACIONES | OEA | LEGISLACI\u00d3N<\/p>\n

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Las novedades en el Impuesto Especial sobre Envases de Pl\u00e1stico No Reutilizables que llegan a partir de 2024.<\/p>\n","protected":false},"author":1,"featured_media":240444,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"2880","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[46,40],"tags":[42,47,54],"class_list":["post-240468","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aduanas","category-legislacion","tag-aduanas","tag-legislacion","tag-supply-chain"],"yoast_head":"\nLas novedades en el impuesto al pl\u00e1stico que llegan en 2024 | Adyco Aduanas<\/title>\n<meta name=\"description\" content=\"En 2024 el Impuesto Especial sobre Envases de Pl\u00e1stico No Reutilizables 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