Abstract: The present invention is enclosed in the area of panels for structural and decorative surfaces, in particular panels containing polymer-based materials, suitable for the coating of surfaces, for example, and containing such polymer-based materials in the respective layers. The present invention may relate to the integration of polymer granules, recycled or unrecycled, being particularly relevant when the granules are obtained from end-of-life polymer-based materials, for instance obtained from car tires into the core of compact laminate boards. It is therefore an object of the present invention a composite panel (100) for structural and decorative surfaces wherein it comprises a core panel, the core panel (10) comprising a mixture of granules of a polymeric material and a bonding element (1), the bonding element providing for the bonding of the granules of a polymeric material.