Multilayer PVC pipe with a layer made from micronized recycled PVC wherein the pipe is formed from three layers (1,2,3), the pipe being characterized in that the middle layer is expanded with a smaller density and has components in the following proportions: micronized recycled PVC with values between 65.8% - 88.4%, and calcium carbonate with values between 4.5% - 21.8%, and thermal stabilizer based on Ca-Zn with values between 2.2% - 3.3%, and processing modifier with values between 4.4% - 6.6%, and azodicarbonamide with values between 0.2% - 0.4%, and synthetic paraffin with values between 0.1% - 0.7%, and high density polyethylene homopolymer oxide with values between 0.1% - 0.7%, and polyethylene wax with values between 0.1% - 0.7%, for the compact outer layer with virgin PVC K 64-68 the components are used in the following proportions: PVC K 64-68 with values between 56% and 86.9%: Calcium carbonate with values between 8.6% and 37.3%; Ca-Zn thermal stabilizer with values between 2.6% and 2.8%; Synthetic paraffin with values between 0.2% and 0.6%; Polyethylene waxes ranging between 0.2% and 0.6%; Processing modifier with values between 0.6% and 1.6%; Dye with values between 0.9% and 1.1%, and for the compact inner layer with micronized PVC, the components are used in the following proportions: Micronized recycled PVC with values between 56% and 86.9%: Calcium carbonate with values between 8.6% and 37.3%; Ca-Zn thermal stabilizer with values between 2.6% and 2.8%; Synthetic paraffin with values between 0.2% and 0.6%; Polyethylene waxes ranging between 0.2% and 0.6%; Processing modifier with values between 0.6% and 1.6%; Dye with values between 0.9% and 1.1%. the pipe being characterized in that the middle layer is expanded with a smaller density and has components in the following proportions: micronized recycled PVC with values between 65.8% - 88.4%, and calcium carbonate with values between 4.5% - 21.8%, and thermal stabilizer based on Ca-Zn with values between 2.2% - 3.3%, and processing modifier with values between 4.4% - 6.6%, and azodicarbonamide with values between 0.2% - 0.4%, and synthetic paraffin with values between 0.1% - 0.7%, and high density polyethylene homopolymer oxide with values between 0.1% - 0.7%, and polyethylene wax with values between 0.1% - 0.7%, for the compact outer layer micronized recycled PVC with values between 65.8% - 88.4%, and calcium carbonate with values between 4.5% - 21.8%, and thermal stabilizer based on Ca-Zn with values between 2.2% - 3.3%, and processing modifier with values between 4.4% - 6.6%, and azodicarbonamide with values between 0.2% - 0.4%, and synthetic paraffin with values between 0.1% - 0.7%, and high density polyethylene homopolymer oxide with values between 0.1% - 0.7%, and polyethylene wax with values between 0.1% - 0.7%, for the compact outer layer with virgin PVC K 64-68 the components are used in the following proportions: PVC K 64-68 with values between 56% and 86.9%: Calcium carbonate with values between 8.6% and 37.3%; Ca-Zn thermal stabilizer with values between 2.6% and 2.8%; Synthetic paraffin with values between 0.2% and 0.6%; Polyethylene waxes ranging between 0.2% and 0.6%; Processing modifier with values between 0.6% and 1.6%; Dye with values between 0.9% and 1.1%, and for the compact inner layer PVC K 64-68 with values between 56% and 86.9%: Calcium carbonate with values between 8.6% and 37.3%; Ca-Zn thermal stabilizer with values between 2.6% and 2.8%; Synthetic paraffin with values between 0.2% and 0.6%; Polyethylene waxes ranging between 0.2% and 0.6%; Processing modifier with values between 0.6% and 1.6%; Dye with values between 0.9% and 1.1%, and for the compact inner layer with micronized PVC, the components are used in the following proportions: Micronized recycled PVC with values between 56% and 86.9%: Calcium carbonate with values between 8.6% and 37.3%; Ca-Zn thermal stabilizer with values between 2.6% and 2.8%; Synthetic paraffin with values between 0.2% and 0.6%; Polyethylene waxes ranging between 0.2% and 0.6%; Processing modifier with values between 0.6% and 1.6%; Dye with values between 0.9% and 1.1%. Micronized recycled PVC with values between 56% and 86.9%: Calcium carbonate with values between 8.6% and 37.3%; Ca-Zn thermal stabilizer with values between 2.6% and 2.8%; Synthetic paraffin with values between 0.2% and 0.6%; Polyethylene waxes ranging between 0.2% and 0.6%; Processing modifier with values between 0.6% and 1.6%; Dye with values between 0.9% and 1.1%.