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
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).