The popularly known as
plastic tax
It is a special indirect tax that aims to tax the use of non-reusable plastic containers throughout Spain.
Regarding the management of this tax, one of the main formal obligations that taxpayers must comply with is the preparation and subsequent submission of Form 592.
Who is required to submit Form 592?
Manufacturers and intra-Community purchasers of the following products:
Non-reusable packaging containing plastic whose purpose is to poland mobile phone number contain, protect, handle, distribute and present merchandise.
Semi-finished plastic products intended for the production of non-reusable packaging.
Plastic products intended to allow the closure, marketing or presentation of non-reusable packaging.
In addition, where applicable, they will also be required to pay the amount of the resulting tax debt.
When should Form 592 be submitted?
The presentation, and where applicable, the payment of the tax debt must be carried out within the first 20 calendar days following the end of the corresponding settlement period , which coincides with the calendar quarter , unless the taxpayers have a monthly settlement period in the area of VAT, taking into account the volume of operations or other circumstances provided for in the regulations of said tax, in which case the settlement period for the plastic tax will also be monthly.
If payment is made by direct debit , the deadline is from the 1st to the 15th of the month following the month in which the corresponding settlement period ends.
When submitting Form 592, it is important to take two aspects into account:
It must be done electronically on the Internet.
It must be complied with by each of the establishments in which the manufacturer carries out its activity.
About registration in the Territorial Registry
Another important aspect to bear in mind when submitting Form 592 is that manufacturers of products subject to the tax must request registration in the territorial registry corresponding to the special tax management office where the establishment in which they carry out their activity is located.
As for intra-Community purchasers of products subject to the tax, they must register in the territorial registry corresponding to the excise tax management office where their tax domicile is located.
In addition to the application for registration, those required to do so must submit the following documentation:
Documentation proving representation, when the obligated party acts through a representative.
Identification and description of the establishment in which manufacturers carry out their activity.
Indication of the section of the Tax on Economic Activities that corresponds to you.
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