Abstract Poly(vinyl alcohol) (PVA) is considered to be one of the very few vinyl polymers soluble in water and susceptible to biodegradation in aqueous media by specific microorganisms, implying oxidation of the carbon backbone followed by a random endocleavage of the polymer chains. The overall process does not appear to be appreciably affected by either degree of polymerization (DPn) or degree of hydrolysis (HD) of PVA at least in the 100–1000 and 80–100% ranges, respectively. In order to assess the effect of HD on the biodegradation propensity of PVA, different PVA samples having similar DPn and noticeably different HD values were synthesized by controlled acetylation of commercial PVA (HD = 99%) and submitted to biodegradation tests in aqueous medium, mature compost and soil by using respirometric procedures. Re-acetylated PVA samples characterized by HD of between 25 and 75% underwent extensive mineralization when buried in solid media, whilst PVA (HD = 99%) showed recalcitrance to biodegradation under those conditions. An opposite trend was indeed observed in aqueous solution, thus suggesting that biodegradation is not an absolute attribute directly related to structural features of the substrate under investigation. Boundary conditions related to the framework under which the biodegradation assessment is undertaken have to be taken into account and specifically well defined.