Increasing plastic waste generation has become a pressing environmental problem. One of the most produced waste plastics originates from post-consumer packaging, of which PET constitutes a significant portion. Despite increasing recycling rates, its accumulation has created a need for the development of new recycling methods that can further expand the possibilities of recycling. In this paper, we present the application of Lewis acid catalysts for the depolymerization of PET waste. The obtained results show the formation of diisodecyl terephthalate (DIDTP), which is used as a PVC plasticizer. For this purpose, several Lewis acid catalysts were tested, including tin, cobalt, manganese, zirconium, zinc, and calcium derivatives, alongside zinc acetate and potassium hydroxide, which were used as reference catalysts. Our results show that tin (II) oxalate is the most effective catalyst, and it was then used to synthesize two application samples (crude and purified). The physicochemical properties of PVC mixtures with the obtained samples were determined and compared to commercial plasticizers, where both plasticizers had similar plasticizing properties to PVC plasticization.