Settlement and payment of the tax.Registration, accounting obligations.Repercussion.Appointment of representative.

Settlement

If you are a manufacturer, you are obliged to file the corresponding self-assessment tax return (form 592) for this activity, even for the settlement periods in which no tax is payable, and to pay the tax debt, if applicable.

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

The National Customs and Excise Management Office is responsible for authorising the centralisation of self-assessments if you have several establishments in the territorial scope of more than one Special Delegation of the Agency.

The self-assessment must include the tax due minus, where applicable, the legally stipulated deductions.The self-assessment should not include legally exempt transactions.
If the amount of the deductions exceeds the amount of the contributions accrued in the settlement period you will be able to:

• Offset this excess in subsequent self-assessments, provided that the 4-year period has not elapsed.
• Request the 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 the tax, you are obliged to file the corresponding self-assessment tax return (form 592) for this activity, even for the settlement periods in which no tax is payable and, where applicable, to pay the tax debt.
You are not obliged to submit a self-assessment if you are exempted from the obligation to register in the territorial tax register because the total weight of non-recycled plastic contained in your intra-Community acquisitions does not exceed 5 kilograms in a calendar month.
The self-assessment must include the tax due minus, where applicable, the legally stipulated deductions.The self-assessment should not include legally exempt transactions.
If the amount of the deductions exceeds the amount of the contributions accrued in the settlement period you will be able to:

• Offset this excess in subsequent self-assessments, provided that the 4-year period has not elapsed.
• Request the 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 the tax, you are not obliged to submit a self-assessment for this activity as the tax is settled by the import customs office.