Liquidation and payment of the Tax. Repercussion

Settlement

If you are a manufacturer, you are required to submit the corresponding self-assessment (form 592) for said activity, even for the settlement periods in which there is no quota to be paid and to make, where applicable, the payment of the tax debt.

If you carry out the activity in several establishments, you must submit a self-assessment for each establishment. In this case, you can request authorization from the competent management office to submit a single self-assessment.

The authority to authorize the centralization of self-assessments if you have several establishments within the territorial scope of more than one Special Delegation of the Agency, corresponds to the National Office of Customs and Excise Management.

The self-assessment must include the accrued contributions, reduced, where applicable, by any legally provided deductions. The self-assessment must not include legally exempt transactions.
If the amount of the deductions exceeds the amount of the fees accrued in the settlement period, you can:

• Offset this excess in subsequent self-assessments provided that the 4-year period has not elapsed.
• Request a refund of the excess in the self-assessment of the last settlement period of the calendar year.

If you are an intra-community purchaser of products subject to tax, you are obliged to submit the corresponding self-assessment (form 592) for said activity, even for the settlement periods in which there is no quota to be paid and to make, where applicable, the payment of the tax debt.
You are not required to file a self-assessment if you are exempt from the obligation to register in the territorial registry of the tax because the total weight of non-recycled plastic contained in your intra-community purchases does not exceed 5 kilograms in a calendar month.
The self-assessment must include the accrued contributions, reduced, where applicable, by any legally provided deductions. The self-assessment must not include legally exempt transactions.
If the amount of the deductions exceeds the amount of the fees accrued in the settlement period, you can:

• Offset this excess in subsequent self-assessments provided that the 4-year period has not elapsed.
• Request a refund of the excess in the self-assessment of the last settlement period of the calendar year.

If you are an importer of products subject to tax, you are not required to file a self-assessment for said activity, since the tax is settled by the import Customs Office.