Territorial Registry of the special tax on non-reusable plastic containers
General Details
Denomination
Territorial Registry of the special tax on non-reusable plastic containers
Procedure type
Taxation
Subject
Taxes
Purpose
Procedure for registration in the Territorial Registry of the Special Tax on non-reusable plastic containers, in which taxpayers of the aforementioned Special Tax are required to register prior to beginning the exercise of their activity.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
Phases of the procedure/service
There are no specific processing phases
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Economic-administrative claim: one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are resolved. It will be directed to the administrative body that issued the claimable act.
Replacement: within one month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 7/2022, de 8 de abril,
de residuos y suelos contaminados para una economía circular (BOE 9-abril-2022).
-
Orden HFP/1314/2022, de 28 de diciembre,
por la que se aprueban el modelo 592 "Impuesto especial sobre los envases de plástico no reutilizables. Autoliquidación" y el modelo A22 "Impuesto especial sobre los envases de plástico no reutilizables. Solicitud de devolución", se determinan la forma y procedimiento para su presentación, y se regulan la inscripción en el Registro territorial, la llevanza de la contabilidad y la presentación del libro registro de existencias.