Accounting Special tax on non-reusable plastic packaging
General Details
Denomination
Accounting Special tax on non-reusable plastic packaging
Procedure type
Taxation
Subject
Taxes
Purpose
Compliance with the obligation to keep accounts of products included in the scope of the tax or to submit a stock register
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company - Administration
Place for presentation
Telematic
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: within a period of one month, optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: within one month from the day following notification of the contested act or from the day on which the prior procedure or appeal for reconsideration may be deemed to have been rejected.
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.