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
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).