Tax settlement and payment. Repercussion

Settlement

If you are a manufacturer, you are obliged to file the corresponding self-assessment (form 592) for this activity even for settlement periods in which there is no payment to be made and, where applicable, the tax payment to be made.

If you carry out the activity in several establishments, you must submit a self-assessment for each establishment. In this case, you can request authorisation from the management branch responsible for filing a single self-assessment.

The competence to authorise the centralisation 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 Office of Management of Customs and Excise Duties.

The self-assessment must be made of the payments accrued less, if applicable, for legally established deductions. The self-assessment must not include legally exempt transactions.
If the amount of the deductions exceeds the amount of the payments accrued in the settlement period, you can:

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

If you are an intra-community acquirer of products subject to the tax, you are obliged to file the corresponding self-assessment (form 592) for this activity even for settlement periods in which there is no fee to be paid and, if applicable, to make the deposit of the tax debt.
You are not obliged to file self-assessment if you are exempt from the obligation to register in the Regional Tax Register because the total weight of non-recycled plastic contained in your intra-Community acquisitions does not exceed 5 kg in a calendar month.
The self-assessment must be made of the payments accrued less, if applicable, for legally established deductions. The self-assessment must not include legally exempt transactions.
If the amount of the deductions exceeds the amount of the payments accrued in the settlement period, you can:

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

If you are an importer of products subject to the tax, you are not obliged to file self-assessment for this activity, since the tax is paid by the Customs of importation.