Order that regulates the Special Tax on Non-Reusable Plastic Containers enters into force

Publication in the BOE of Order HFP/1314/2022

On January 1, the new Special Tax on Non-Reusable Plastic Containers came into force, and, two days before, Order HFP/1314/2022, of December 28, was published in the BOE, approving the Model 592 for Self-assessment and Model A22 for Refund Request, in turn regulating the registration in the territorial tax registry, the keeping of manufacturers’ accounting and the presentation of the stock record book for intra-community purchasers.

Source PwC

See also

• Order on the registration and reporting requirements of the Plastic Packaging Tax

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