Settlement and payment of the Tax. Repercussion
Find out about the main tax obligations relating to this tax
Settlement
If you are a manufacturer, you are obliged to present the corresponding self-assessment (form 592) for said activity, even for the settlement periods in which there is no fee to pay and, where applicable, pay 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 managing office to submit a single self-assessment.
The power to authorize the centralization of self-assessments if you have several establishments in the territorial area of more than one Special Delegation of the Agency, corresponds to the National Customs and Excise Management Office.
The self-assessment must include the accrued contributions reduced, if applicable, by the legally provided deductions. Self-assessment should not include legally exempt operations.
If the amount of the deductions exceeds the amount of the installments accrued in the settlement period, you will be able to:
- Compensate for said excess in subsequent self-assessments as long as the 4-year period has not elapsed.
- Request the return 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 the tax, you are obliged to present the corresponding self-assessment (form 592) for said activity even for the settlement periods in which there is no fee to be paid and to make, where appropriate, the payment of the tax debt. .
You are not required to submit a self-assessment if you are exempt from the obligation to register in the Territorial Tax Registry 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, if applicable, by the legally provided deductions. Self-assessment should not include legally exempt operations.
If the amount of the deductions exceeds the amount of the installments accrued in the settlement period, you will be able to:
- Compensate for said excess in subsequent self-assessments as long as the 4-year period has not elapsed.
- Request the return 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 the tax, you are not required to submit a self-assessment for said activity since the tax is settled by the import Customs.