Material and formal obligations
Find out about the main tax obligations with regard to this tax
Settlement and payment of the tax
If you are a taxpayer or a substitute for the taxpayer, you are obliged to file the corresponding self-assessment for the tax on a quarterly basis.
In those Autonomous Communities where the tax management corresponds to the Tax Agency, the self-assessment (form 593) must understand the payments accrued in each calendar quarter, and must be presented to the management office corresponding to the establishment where the obligors carry out their activity, and the payment of the tax debt is made simultaneously during the first thirty calendar days of the month following each calendar quarter.
If you are the holder of several establishments located in the same Autonomous Community, the Management Office may authorise the presentation and payment of a single centralised self-assessment in an authorised collaborating entity.
The competition to authorise the centralisation of self-assessments when taxpayers have several establishments in the territorial area of an Autonomous Community corresponds to the National Office of Management of Customs and Excise Duties.
Order HFP/1337/2022, of 28 December, regulates the aforementioned self-assessment model.
In the Autonomous Communities of the Canary Islands, Catalonia, Galicia, Illes Balears and Comunitat Valenciana, in addition to the transfer of the tax yield, these management powers will be assumed by the Autonomous Community bodies.
In the case of the Autonomous Community of Andalusia, the functions inherent to the application of the Waste Deposit Tax in landfill, the cremation and the co-incineration of waste will be carried out by the Tax Agency until it has been assumed that it has been effectively assumed by part of the Autonomous Community, so at the outset it will be the Tax Agency that assumes the tax management powers.