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.
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