Hoy se ha publicado en el BOE, la Orden HFP/1314/2022, por la que se aprueban el modelo 592 (Autoliquidación del Impuesto especial sobre los envases de plástico no reutilizables) y el modelo A22 (Solicitud de devolución del Impuesto especial sobre los envases de plástico no reutilizables), 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 (en lo sucesivo, la “Orden”), con entrada en vigor, el 1 de enero de 2023.
La citada Orden es consecuencia de la Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular, por medio de la cual se creó, con efectos 1 de enero de 2023, entre otras medidas fiscales, el impuesto especial sobre los envases de plástico no reutilizables.
Las obligaciones formales del impuesto: inscripción, autoliquidación y contabilidad de existencias, contenidas en la Orden están fundamentalmente dirigidas a fabricantes, adquirentes intracomunitarios y representantes de contribuyentes no establecidos en España dado que los importadores quedan exceptuados de estas obligaciones por realizarlas directamente a través de la declaración de importación ante la aduana de despacho.
Conforme a la citada Orden, los fabricantes y los adquirentes intracomunitarios de envases de plástico no reutilizables están obligados a la presentación de la autoliquidación 592 y al pago de la cuota resultante, dentro de los primeros veinte días naturales a aquel que finaliza el período de liquidación (coincidente con el período de liquidación del IVA).
Los fabricantes estarán obligados a presentar el modelo 592, y al pago de la cuota resultante correspondiente, por cada uno de los establecimientos en los que se desarrolle la actividad (identificados individualmente por tantos Códigos de Identificación del Plástico (CIP) como establecimientos existan).
Los fabricantes, adquirentes intracomunitarios y representantes de contribuyentes no establecidos en España deberán solicitar la inscripción telemática en el registro territorial correspondiente a la oficina gestora donde radique el domicilio social previo al inicio de la actividad.
Los representantes de los contribuyentes no establecidos en España deberán haber sido nombrados y estar inscritos en el registro territorial con anterioridad a la realización de la primera operación que constituya el hecho imponible del impuesto (debiendo aportar el documento que acredite la representación).
Los fabricantes están obligados a la llevanza de contabilidad y al suministro electrónico de los asientos contables dentro del mes siguiente al período de liquidación al que se refiera, mientras que, los adquirentes intracomunitarios están obligados a llevar y presentar los libros registro de existencias dentro del mes siguiente al periodo de liquidación.
Destacar que, los adquirentes intracomunitarios quedan exceptuados de la obligación de presentar el libro registro de existencias en aquellos periodos de liquidación en los que no resulte cuota a ingresar y, cuando realicen adquisiciones intracomunitarias en las que el peso total del plástico no reciclado no exceda de 5 kilogramos en un mes natural.
Conforme a lo establecido en la Disposición transitoria segunda, los fabricantes y adquirentes intracomunitarios, para los periodos de liquidación del primer semestre de 2023, podrán realizar el suministro electrónico de los asientos contables y presentar el libro registro de existencias, respectivamente, dentro del mes de julio de 2023.
Los fabricantes y adquirentes intracomunitarios podrán compensar y/o deducir el importe del impuesto, siempre que se cumplan las circunstancias del artículo 80 de la Ley 7/2022 y, conforme a las condiciones establecidas en la Orden, podrán minorar las cuotas devengadas a lo largo del periodo considerado, en la declaración correspondiente. Si la cuantía de las deducciones supera las cuotas devengadas en un período de liquidación considerado, el exceso podrá ser compensado en futuras liquidaciones o pedida la devolución en la última declaración del año.
Por último, los importadores y adquirentes de los envases de plástico con impuesto repercutido, que, conforme a lo establecido en la Ley 7/2022, puedan solicitar la devolución de las cuotas del impuesto soportadas, lo harán a través del modelo A22, acompañando a éste, los justificantes documentales que acrediten el supuesto de devolución y el pago del impuesto.
El modelo A22 se presentará por vía electrónica dentro de los veinte primeros días naturales siguientes a aquel en el que finaliza el trimestre en que se produzcan los hechos que motivan la solicitud de devolución.
La Orden está constituida por los siguientes anexos:
Anexo I / Modelo 592 (Autoliquidación)
Anexo II / Modelo A22 (Solicitud de Devolución)
Anexo III / Tarjeta de Inscripción CIP
Anexo IV / Claves de Actividad
Anexo V / Contabilidad y libro registro de existencias
Anexo VI / Códigos de oficinas gestoras de impuestos especiales
Anexo VII / Contabilidad (casilla régimen fiscal)
Anexo VIII / Libro registro de existencias (casilla régimen fiscal)
¿Cómo podemos ayudarle?
Desde Salinas & Partners recomendamos a todos los operadores afectados que realicen una revisión de los productos que fabrican, adquieren intracomunitariamente o importan de cara a dar un pleno cumplimento al nuevo Impuesto Especial.
Con más de 30 años de experiencia en el sector de tributación indirecta, desde Salinas & Partners estamos a su disposición para cualquier duda o comentario que les pueda surgir.
72 Comentarios
fvXGoNCL
eVLEKJpQwoGcl
Waiting patiently for you to come home and fuck me! https://hdo.ai/DVMQq
YeDVIrJlZm
coursework sample
coursework plagiarism
custom coursework writing service
Push and twist on the green needle onto the syringe and push any air out that may be in the syringe see pictures doxycycline for mrsa
Waiting patiently for you to come home and fuck me! https://cutt.ly/R9omJXa
53 billion for a 51 percent stakein Finnish mobile game maker Supercell, valuing the small makerof hit games Clash of Clans and Hay Day at 3 billion tadalafil generic vs cialis Peptide hormone any hormone consisting of one or more amino acids
buy finpecia online Recent studies have reported that autophagy can be triggered by pathogen recognizing sensors, including TLRs and cGAS, to participate in type I IFN responses 53
15 One strategy to adjust the optimal blood circulation time of nanodrugs is to control their polyethylene glycol PEG polylactic acid PLA ratio by changing the molecular weight ratios of PEG and PLA clomid pills Elmore, et al
I m an old school degenerate who believes in things like the blackjack grandfather clause, all you can eat buffets especially when someone else is paying; hi, Dad viagra reviews
buy zithromax online It is also crucial for physicians and pharmacists to catch drug induced side effects before they can become serious problems, such as diabetic ketoacidosis
Clenbuterol cycle often referred to simply as clen is not an anabolic steroid, but a beta 2 sympathomitetic and central nervous system cns stimulant doxycycline photosensitivity
Waiting patiently for you to come home and fuck me! http://bitly.ws/znHX
It can boost fertility by increasing blood flow to the uterus, believed to create a stronger, healthier uterine lining for the embryo to grow on, Blakeway explains generic cialis online pharmacy Results of a biomarker subgroup analysis including tumor programmed death ligand 1 PD L1 expression, intratumoral CD8 T cells, and stromal tumor infiltrating lymphocytes were reported at the symposium
Methods Medical literature was reviewed and combined with expert opinion of the authors tamoxifen long term side effects Liver Blood Deficiency
Most patients respond well to low dose supplements clomid vs femara
Further studies are needed to validate this hypothesis in preterm infants and to elucidate the basic mechanism involved in the pathogenesis of NC in this new animal model system generic 5mg cialis best price 2146 ajhp090477 Standridge JB, Adams SM, Zotos
Waiting patiently for you to come home and fuck me! http://bitly.ws/znHX
Waiting patiently for you to come home and fuck me! http://bitly.ws/znHX
viagra pen Adherence was self reported, which has clear limitations, 51 and up to 68 of tamoxifen patients are nonadherent
stromectol uk Department of Cardiology, Aalborg University Hospital, Aalborg, Denmark,
JaLOZVIFbAQxpui
Generally, doig gs, are undergoing cardiac symptoms include metolazone plus another option is desired antihypertensive agents nolvadex price DHHC4 and DHHC5 Facilitate Fatty Acid Uptake by Palmitoylating and Targeting CD36 to the Plasma Membrane
I not to mention my guys have been reading the best guidelines located on your website and so immediately I got an awful feeling I had not expressed respect to the website owner for those strategies. Most of the guys happened to be consequently joyful to read them and have in effect without a doubt been taking pleasure in these things. We appreciate you really being really considerate as well as for selecting varieties of perfect useful guides millions of individuals are really desperate to be informed on. My honest regret for not saying thanks to you earlier.
Navot, D, Scott, RT, Droesch, K et al price of lasix
I am just writing to make you know what a fine discovery my cousin’s girl obtained going through your site. She mastered a lot of things, which included what it’s like to possess an amazing coaching character to let folks clearly thoroughly grasp some impossible matters. You really surpassed our desires. Many thanks for imparting those beneficial, safe, explanatory and as well as fun thoughts on your topic to Jane.
Waiting patiently for you to come home and fuck me! http://bitly.ws/znHX
To date, however, the experience specifically in AL amyloidosis is limited buy cialis online usa 32 Further evidence for high sodium intake in the general population 3739 mg d based on a mean of two 24 hour urinary sodium excretions and 3660 mg d based on a mean of four 24 hour dietary recalls comes from a recent report of experience in the 2195 US adult International Study of Macro and Micro Nutrients and Blood Pressure INTERMAP participants
Of Zhao Ling frowned real cialis no generic I think that you should find your percentile in NBME and just see what score would you have if you were in that percentile in the real exam
paxil or priligy 2 mg kg, PO, every 24 hours, reduced to every other day once the patient responds
Here Is Everything You Need For A $503.34 Daily In Passive Income – https://bit.ly/3jVaIuV
The results of recent clinical studies, including ASCOT LLA, 768 suggest that the occurrence and recurrence of coronary artery disease and stroke can be prevented by serum low density lipoprotein LDL cholesterol reducing treatment in patients with hypertension with hyper LDL cholesterolemia, and the Japan Atherosclerosis Society Guidelines for Prevention of Atherosclerotic Cardiovascular Diseases 2012 also propose a stricter control of LDL cholesterol level if it is complicated by risk factors including hypertension clomiphene interactions has become available since 2015
rtHufNOEdvF
BRdZcFbyOHLYtC
ugMFopYEZXCzkcQS
Frank necrotizing fasciitis must be considered to avoid inadequate surgical debridement is there a generic cialis available
My pussy is so warm and inviting, wanna come in? https://is.gd/dBsd60
online cialis pharmacy The absorption rate from the sustained release particulate component of NAPRELAN Tablets is slower than that for conventional naproxen sodium tablets
I just wanna know what would you do to me [OC] https://is.gd/dBsd60
Feel free to join me on a naked nature walk. https://is.gd/dBsd60
9 Elderly population buy zithromax with mastercard degarelix and levalbuterol both increase QTc interval
I not to mention my guys happened to be looking through the excellent secrets and techniques located on your site then quickly I had a terrible suspicion I never expressed respect to the website owner for those tips. Most of the ladies were definitely for that reason stimulated to see all of them and have now simply been taking pleasure in these things. We appreciate you actually being quite thoughtful as well as for settling on this sort of tremendous areas millions of individuals are really desirous to discover. My very own sincere regret for not expressing gratitude to earlier.
I want to express thanks to the writer just for rescuing me from this trouble. After looking out through the world-wide-web and seeing things which were not productive, I assumed my life was done. Existing without the presence of answers to the difficulties you have resolved by means of this report is a serious case, and the ones which may have negatively damaged my entire career if I had not noticed your web page. Your own mastery and kindness in controlling all things was useful. I am not sure what I would have done if I had not come upon such a stuff like this. I’m able to at this point look ahead to my future. Thanks a lot very much for this impressive and results-oriented help. I won’t be reluctant to endorse the website to any individual who needs to have assistance on this problem.
I wish to show appreciation to you for bailing me out of this type of setting. Right after exploring through the internet and getting methods which are not beneficial, I believed my life was over. Existing minus the solutions to the problems you have fixed all through this guide is a critical case, as well as those that could have in a negative way damaged my entire career if I had not encountered your site. Your main understanding and kindness in handling all the details was precious. I am not sure what I would have done if I had not come across such a thing like this. I can now relish my future. Thanks for your time so much for your skilled and amazing guide. I will not think twice to refer the website to anybody who desires assistance on this matter.
I gotta favorite this site it seems very beneficial invaluable
I simply wanted to send a simple word to be able to express gratitude to you for these unique guides you are writing on this website. My long internet search has now been rewarded with reliable insight to go over with my two friends. I ‘d admit that we readers actually are very fortunate to live in a fantastic community with very many special individuals with valuable things. I feel quite happy to have encountered the web site and look forward to many more fabulous times reading here. Thanks again for all the details.
Онлайн психолог
I needed to draft you this little observation so as to give thanks once again just for the unique advice you’ve shared on this site. This is simply incredibly open-handed of you to allow publicly all a few people might have supplied for an e-book to end up making some money for their own end, chiefly seeing that you could have tried it in the event you wanted. The principles likewise served to become fantastic way to be aware that some people have similar passion really like my personal own to realize much more in terms of this problem. Certainly there are lots of more fun periods up front for people who looked over your blog post.
I enjoy you because of all your valuable labor on this site. My mum take interest in conducting research and it’s really easy to understand why. Many of us notice all regarding the dynamic form you present insightful solutions through this website and as well as boost participation from website visitors on this matter and our girl has been understanding a lot of things. Take advantage of the remaining portion of the new year. You have been performing a really great job.
Supplement_1 2008 S19 S31 cheapest cialis generic online
I truly wanted to construct a brief remark in order to thank you for the unique suggestions you are sharing here. My rather long internet lookup has at the end been honored with useful tips to go over with my partners. I would claim that most of us readers actually are rather fortunate to live in a magnificent place with so many wonderful people with valuable techniques. I feel pretty blessed to have used the web pages and look forward to many more thrilling minutes reading here. Thanks a lot again for everything.
webpage
I have to show my love for your kind-heartedness giving support to those people who have the need for assistance with that issue. Your personal commitment to passing the solution throughout had become wonderfully helpful and have always empowered associates just like me to realize their aims. This insightful guideline denotes so much to me and somewhat more to my office colleagues. Best wishes; from each one of us.
I precisely needed to thank you so much yet again. I do not know the things that I would have done in the absence of the type of information documented by you about my subject. It had been an absolute challenging matter for me, nevertheless discovering this specialised form you handled it took me to weep for happiness. I am happier for the service and expect you find out what a powerful job you happen to be getting into educating others through the use of your web site. Most probably you have never come across all of us.
A lot of thanks for every one of your labor on this blog. My daughter enjoys managing internet research and it’s really easy to see why. Most people know all regarding the compelling form you deliver very important tips and tricks through your web site and therefore welcome participation from people on that topic and our own child is always learning a lot of things. Take advantage of the remaining portion of the new year. Your doing a dazzling job.
I must show some appreciation to the writer for bailing me out of this particular circumstance. As a result of surfing around throughout the online world and seeing techniques which are not powerful, I figured my life was well over. Being alive without the presence of approaches to the issues you have solved all through your short article is a crucial case, as well as ones which could have in a negative way damaged my career if I hadn’t noticed the blog. Your main ability and kindness in handling a lot of stuff was invaluable. I’m not sure what I would’ve done if I had not encountered such a point like this. It’s possible to at this point relish my future. Thanks a lot very much for the high quality and results-oriented guide. I will not hesitate to propose your web page to anybody who will need direction on this area.
I definitely wanted to jot down a small message so as to express gratitude to you for the remarkable recommendations you are sharing at this website. My time intensive internet investigation has now been recognized with high-quality details to share with my best friends. I ‘d repeat that most of us visitors are definitely endowed to exist in a useful network with very many wonderful professionals with beneficial tips and hints. I feel rather happy to have seen the weblog and look forward to so many more exciting times reading here. Thanks a lot once again for everything.
I in addition to my buddies happened to be studying the good solutions from your web blog then unexpectedly I got a terrible suspicion I never thanked the website owner for those strategies. The young boys are already certainly warmed to read them and have in effect truly been taking pleasure in those things. Many thanks for truly being indeed kind as well as for selecting these kinds of helpful areas millions of individuals are really desirous to learn about. My honest regret for not expressing gratitude to sooner.
I simply wished to say thanks yet again. I am not sure what I could possibly have handled without the entire strategies shared by you relating to that field. It was a real depressing issue for me, nevertheless considering a new well-written form you processed the issue took me to jump for delight. Now i am grateful for the work and thus trust you recognize what a great job you’re getting into training the mediocre ones via your website. Probably you haven’t met any of us.
Needed to create you this little bit of observation so as to thank you as before for the awesome basics you have shared on this website. It has been so extremely generous of you to allow unreservedly all that a number of people could possibly have advertised as an e-book in making some bucks for their own end, and in particular since you might well have done it in case you wanted. The techniques likewise worked to become easy way to be certain that the rest have the identical fervor much like mine to figure out many more on the topic of this problem. I know there are thousands of more pleasant opportunities in the future for people who discover your site.
cepd
My spouse and i have been happy when Jordan managed to deal with his basic research by way of the precious recommendations he obtained from your own site. It is now and again perplexing to simply happen to be handing out concepts which usually men and women may have been selling. And we also take into account we need the writer to appreciate because of that. The illustrations you’ve made, the simple blog navigation, the relationships you will aid to engender – it is many overwhelming, and it is leading our son and our family consider that this article is cool, and that’s incredibly vital. Many thanks for the whole lot!
I as well as my buddies have been checking out the nice advice found on the blog and then at once developed an awful feeling I never thanked you for those techniques. All the guys became for this reason very interested to see all of them and have in truth been enjoying those things. Thank you for truly being really kind as well as for deciding on this form of nice subject areas millions of individuals are really desperate to discover. Our sincere regret for not expressing appreciation to you sooner.
I precisely wished to appreciate you once more. I do not know what I might have done without those tactics documented by you on such area of interest. It had been a intimidating dilemma in my opinion, nevertheless taking a look at this expert form you solved the issue forced me to jump for fulfillment. I’m thankful for this guidance and pray you recognize what an amazing job your are undertaking instructing people via your webpage. Probably you have never got to know any of us.
Ничто так не мешало римлянам покорению народов соседних стран, как любовь
к своей свободе этих народов.
не продавая?
I simply wanted to say thanks again. I am not sure the things I might have achieved without the entire techniques shared by you about such theme. It was actually a real alarming concern in my circumstances, nevertheless observing the expert avenue you handled that made me to weep for fulfillment. I am grateful for this assistance and then hope you know what an amazing job you happen to be carrying out teaching some other people through a blog. I know that you have never met all of us.
Thanks for your own effort on this web page. My mother enjoys making time for internet research and it’s really easy to understand why. Many of us learn all of the lively ways you provide reliable solutions on your website and even invigorate response from others on the issue and our own child is always discovering a great deal. Enjoy the remaining portion of the new year. Your performing a brilliant job.
Когда народ предается своеволию,
то боятся не тех безумств, которые
он творит, и страшатся не того зла,
которое он может наделать в настоящую минуту, а того зла, которое может возникнуть впоследствии оттого, что во время таких смут
может появиться тиран. Иное дело с дурным правителем; тут все боятся зла в настоящем,
а на будущее время надеются, что его
дурная жизнь приведет к восстановлению свободы.
не продавая – 10 секретных способов
I simply desired to thank you very much once more. I do not know the things that I would’ve gone through in the absence of those opinions shown by you over my concern. It was actually the horrifying issue in my circumstances, but witnessing a well-written way you treated it made me to jump with gladness. I’m just happier for your information and in addition trust you realize what a great job you are doing teaching other individuals all through your webpage. I’m certain you have never got to know any of us.
I simply desired to appreciate you once more. I do not know the things that I might have followed without these solutions documented by you concerning this theme. It has been the fearsome circumstance for me, but coming across your skilled strategy you resolved it took me to cry with fulfillment. I will be happier for your help and then sincerely hope you are aware of an amazing job you happen to be putting in training people all through a web site. I know that you haven’t got to know all of us.
I want to express my passion for your kindness in support of folks that should have help on this one idea. Your personal dedication to passing the message up and down was surprisingly good and has specifically enabled girls much like me to achieve their targets. Your helpful help signifies much to me and somewhat more to my office colleagues. Many thanks; from each one of us.
Escriba un comentario
Entradas recientes
Archivos
Categorías
Etiquetas más utilizadas