The growing production and improper disposal of polyurethane (PU) intensify the environmental challenges related to this polymer. Widely used in sponges, mattresses, insulation, and footwear, PU is a thermosetting material that cannot be remolded after curing, showing high resistance to degradation and releasing toxic gases when incinerated. Around 10% of all PU produced is discarded during industrial processing, reinforcing the need for sustainable solutions. This project develops a chemical recycling process through glycolysis, focusing on the valorization of waste from the manufacture of household sponges, converting them into recycled polyol, a key precursor for new PU foams, contributing to reduced environmental impacts and a stronger circular economy. The depolymerization reaction was performed with solvent and catalyst in a closed, temperature-controlled system. Industrial PU waste was collected, shredded, and processed to obtain recycled polyol, later used in foam formulations containing different proportions of recycled material. The study was then expanded to include post-consumer sponges, decontaminated by repeated boiling cycles, dried, shredded, and subjected to the same methodology. The recycled polyol from these sponges, named A6, was produced using the same reagent proportions as formulation A5, optimizing resources and confirming the recyclability of household PU waste. The obtained products were evaluated through physicochemical and mechanical tests: isocyanate reactivity, density, resilience, compression set, and FTIR spectroscopy. A5, derived from industrial scraps, showed homogeneous polyol, good reproducibility, and efficient reagent use, while A6 presented similar performance, confirming technical feasibility. Foams with 10% recycled polyol demonstrated uniform structure and mechanical behavior comparable to virgin foams. Economically, the recycled polyol cost US$ 1.38/kg, about 43% cheaper than virgin polyol (US$ 2.41/kg). Virgin foam cost US$ 2.47/kg, whereas foam with recycled polyol cost US$ 2.40/kg, resulting in approximately 2.7% savings. Although modest, this reduction shows the economic feasibility of the process and its contribution to more sustainable production by lowering virgin raw material consumption and reducing improper waste disposal. Thus, chemical recycling of PU waste, industrial and post-consumer, proves to be a sustainable and technically effective alternative aligned with green chemistry principles.