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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

Electronic processing

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.