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Form 592. Return-settlement Special tax on non-reusable plastic containers. Self-assessment

General Details

Denomination

Form 592. Return-settlement Special tax on non-reusable plastic containers. Self-assessment

Procedure type

Taxation

Subject

Taxes

Purpose

New self-assessment of the Special Tax on Plastic regulated in Order HFP/1314/2022, of December 28, approving form 592, and the form and procedure for its presentation.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Online, at the Tax Agency eOffice

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

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 (BOE 30-diciembre-2022).