Entry into force of the Tax on non-reusable plastic containers. Publication of Ministerial Order
On December 30, 2022, the Order HFP/1314/2022, of December 28, has been published in the Spanish BOE (Official Gazzete), approving the form 592 for «Special tax on non-reusable plastic containers. Tax return” and form A22 “Special tax on non-reusable plastic containers. Refund claim”. In the Order is determined the form and procedure for its submission, the register in the Territorial Registry, the keeping of the records and the submission of the accounting records.
The registration in the census of the person liable for this Tax, the tax return (Form 592), the refund claim (Form A22) and the submission of the accounting records, will be done through electronic means.
Regarding the deadlines related to the obligations derived from this new Tax, we inform you as follows:
- The liquidation period of the tax return (Form 592) coincides with the one that the taxpayer applies in its VAT returns. If it files quarterly VAT returns, it will also do so for this Tax and, therefore, the deadline for filing the first tax return (Form 592) would be April 20, 2023.
- In the event that the taxpayer submits monthly VAT returns, it will also do so for this Tax and, therefore, the deadline for filing the first tax return (Form 592) would be February 20, 2023.
- The submission of the refund claim for this Tax (Form A22) will be done within the first twenty calendar days following the end of the quarter in which the events that motivate the refund claim occur, therefore, the deadline for submitting the first refund claim (Form A22) would be April 20, 2023.
- The inclusion into the Registry relating to this Tax by the taxpayers or by their representatives, must be done prior to the start of the activity. However, if they are already doing the activity, they must register during the first 30 days of January 2023.
- The submission of the accounting records will be carried out within the month following the liquidation period to which it refers.
- However, for the records relating to the first 6 months of 2023, the month of July 2023 is established as the deadline for their submission.
On January 1st, 2023, this Order and the obligations regarding the Special Tax on non-reusable plastic containers contained therein enter into force.
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