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Model A22. Special tax on non-reusable plastic packaging. Application for refund.

General Details

Denomination

Model A22. Special tax on non-reusable plastic packaging. Application for refund.

Procedure type

Taxation

Subject

Taxes

Purpose

Model A22 "Special tax on non-reusable plastic packaging. Return request".

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics, at the Tax Agency's electronic headquarters.

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

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.

Economic-administrative claim: within 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 dismissed. It will be addressed to the administrative body that issued the challengeable act. Filing will be mandatory through the AEAT Electronic Office when claimants are required to receive communications and notifications by electronic means.

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 09-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 (BOE 30-diciembre-2022).