Did you know that the Order that regulates the Special Tax on Non-Reusable Plastic Packaging has entered into force? Following, we are telling you the main obligations derived from it.

Approval of Form 592 of Self-liquidation of the Special tax on non-reusable plastic containers and Form A22 of request for return.

On January 1, 2023, the new Special Tax on Non-Reusable Plastic Packaging entered into force, as well as Order HFP/1314/2022 that approves the 592 self-liquidation form and the A22 return request form.

It also regulates registration in the territorial tax register, the collection of manufacturers’ accounting and the presentation of the stock register book for intra-community buyers

Para que puedas estar al tanto de todos los detalles de este impuesto especial, te contamos las principales obligaciones que conlleva su aprobación:

So that you can be aware of all the details of this special tax, we are telling you the main obligations that entail its approval:

Characteristics of Forms 592 and A22

The submission of form 592, as well as the payment of the tax debt if necessary, must be made within 20 natural days following (15 days if the payment is direct debited through the bank) the end of the settlement period that it corresponds

The settlement period is quarterly, except for taxpayers whose VAT settlement period was monthly.

As for the submission of Form A22, it must be done during the first 20 calendar days following the end of the quarter in which the events leading to the return request have occurred. The submission of this form is limited only to importers and purchasers of products subject to non-taxable tax, so that for those subject to the tax only the import quotas subject to return can be deducted through form 592 in the last period of liquidation of the calendar year, requesting the return of the existing balance.

Territorial tax register

The manufacturers of products affected by the tax must apply for registration in the territorial register of the AEAT Management Office in which the establishment carries out its activity.

The intra-community purchasers of these products are obliged to request their registration before the aforementioned Management Office, except that only intra-community acquisitions are made in which the total weight of non-recycled plastic does not exceed 5 kilograms in a calendar month.

The obligation also falls on all representatives of tax payers not established in Spanish territory.

The registration must be formalized by means of an electronic request and must be accompanied by the following documentation:

  • Documentation certifying representation for taxpayers not established in Spain.
  • Identification of the establishment in which the manufacturers develop their activity.
  • Indication of the heading of the IAE of the activity.

The request must be made prior to the start of the activity. In the event that your activity was already started, it must be carried out within 30 calendar days following the entry into force of the order (January 1, 2023). Once the registration has been agreed, the registration card will be issued which will include the plastic identification code (CIP).

Accounting obligations and the provision of information to the AEAT

The Order includes an annex with the format of the accounting of the products in electronic format that the manufacturers are obliged to keep, through the electronic headquarters of the AEAT, by means of the electronic supply of the accounting records within the month following the period of liquidation They must also include in their accounting the stocks of products they had stored at the time the tax entered into force.

As for intra-community purchasers, they are obliged to keep a stock register book, in accordance with the electronic format that appears in the aforementioned annex to the order, through the electronic headquarters of the AEAT, within the month following the liquidation period.

In both cases the month of August is considered inactive.

It should be noted that they are not required to submit this book in the settlement periods for those who do not have a fee to pay.

A transitional period is established for the settlement periods included in the first semester of 2023. In this case, the supply of accounting entries and submission of the inventory book can be submitted within the month of July 2023.

As always, from addwill we are at your disposal if you wish to expand the information or require advice on this issue from our professional experts. You can contact us by phone + 34 934 875 200 or email info@addwill.eu.