Material and formal obligations
Find out about the main tax obligations regarding this tax
Settlement and payment of the tax
If you are a taxpayer of the tax, as a taxpayer or as a substitute taxpayer, you are obliged to submit the corresponding self-assessment for the tax on a quarterly basis.
In those Autonomous Communities in which the management of the tax corresponds to the State Tax Administration Agency, the self-assessment (form 593) must include the fees accrued in each calendar quarter, and must be submitted to the management office corresponding to the establishment where the taxpayers carry out their activity, and payment of the tax debt must be made simultaneously during the first thirty calendar days of the month following each calendar quarter.
If you are the owner of several establishments located in the same Autonomous Community, the Management Office may authorize the presentation and payment of a single centralized self-assessment in an authorized collaborating entity.
The power to authorize the centralization of self-assessments when taxable persons have several establishments within the territorial scope of an Autonomous Community corresponds to the National Customs and Excise Management Office.
Order HFP/1337/2022, of December 28, 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, the autonomous tax bodies will be the ones who assume these management powers.
In the case of the Autonomous Community of Andalusia, the functions inherent to the application of the Tax on the deposit of waste in landfills, incineration and co-incineration of waste will be exercised by the State Tax Administration Agency until the effective assumption has been made. of the same by the Autonomous Community, so at first it will be the Tax Agency that assumes the powers of management of the tax.