Skip to main content

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

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 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.