Territorial Registry of the Special Tax on Non-Reusable Plastic Packaging
General Details
Denomination
Territorial Registry of the Special Tax on Non-Reusable Plastic Packaging
Procedure type
Taxation
Subject
Taxes
Purpose
Procedure for registration in the Territorial Registry of the Special Tax on non-reusable plastic packaging, in which taxpayers of the aforementioned Special Tax are required to register prior to commencing their activity.
Responsible body
State Revenue Office
General information about 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 addressed to the administrative body that issued the challengeable act.
Replacement: within one month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
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.