Environmental taxes: non-reusable plastic (592), waste (593) and fluorinated gases (587)

These are three state taxes managed by the Tax Agency. Two arise from Ley 7/2022, of 8 April (the Spanish Waste and Contaminated Soils Act): the special tax on non-reusable plastic packaging (form 592) and the tax on the deposit of waste in landfills, incineration and co-incineration (form 593). The third is the tax on fluorinated greenhouse gases (form 587), regulated in article 5 of Ley 16/2013 after its reform by Ley 14/2022, with regulations approved by Real Decreto 712/2022.

All three share the same structure: prior registration in the territorial registry of special taxes, keeping specific accounting or record books and periodic self-assessment via the electronic headquarters. Form 592 affects manufacturers and intra-community acquirers of packaging. Form 593 affects managers of landfills and incineration or co-incineration facilities. Form 587 affects manufacturers, intra-community acquirers and stockists of fluorinated gases.

Non-compliance is not a minor issue: failure to register in the territorial registry is classified as a serious infringement and late self-assessments generate surcharges. Managora identifies which of the three applies to you, processes your registration and files the self-assessments for each period.

Form 592 is filed by manufacturers of non-reusable plastic packaging and intra-community acquirers (those who buy them in another EU country), and they must do so even in periods where there is no tax due to pay. Imports from outside the EU are not declared on form 592: Customs settles it on the DUA itself and the importer does not even register in the territorial registry.

The rate is €0.45 per kilogram of non-recycled plastic. Recycled plastic is not part of the taxable base, but it must be proven with a certificate issued by an accredited entity in accordance with the UNE-EN 15343 standard. The self-assessment is quarterly, unless your VAT settlement period is monthly, in which case form 592 is also monthly.

There is an exemption for small quantities: imports or intra-community acquisitions whose non-recycled plastic does not exceed 5 kilograms in the month. The calculation is done separately for each taxable event (import on one side, intra-community acquisition on the other) and, if the threshold is exceeded, all the non-recycled plastic for the month is taxed, including the first 5 kilograms.

The taxpayer is the person who delivers the waste for deposit or incineration, but the person who settles it with the AEAT is the manager of the facility (landfill, incinerator or co-incineration plant) as a substitute for the taxpayer. The manager files form 593 every quarter and passes the tax due on the invoice to whoever delivered the waste.

The taxable base is the weight of the waste, in metric tonnes with three decimals, determined facility by facility: hence the importance of weighing systems and delivery notes for each entry. The state rates are set by article 93 of Ley 7/2022 and vary depending on the facility and the type of waste (see the table in this guide).

It is a tax transferred to the autonomous communities, which can increase the state rates in their territory. Before invoicing, always check the current rate in the community where the facility is located. The self-assessment is filed and paid during the first 30 calendar days of the month following each calendar quarter.

Since 1 September 2022 the tax levies the manufacture, import and intra-community acquisition of hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) and sulphur hexafluoride (SF6), including those contained in pre-charged products, equipment or appliances. Taxpayers are manufacturers, intra-community acquirers and stockists of fluorinated gases, an authorised figure that allows deferring the accrual of the tax until the subsequent sale.

The tax rate results from applying the coefficient 0.015 to the global warming potential (GWP) of each gas, with a maximum of €100 per kilogram. The base is the weight of the gas in kilograms. The importer does not file form 587: the tax on their imports is settled by Customs on the DUA and they are also exempt from stock accounting. The tax forms part of the VAT taxable base.

The settlement period coincides with the calendar quarter and form 587 is filed from day 1 to day 20 of the following month (from day 1 to day 15 if you set up a direct debit). For improperly borne tax due or gases sent outside Spain there is a refund request with form A23.

Before starting the activity you must register in the territorial registry of the corresponding tax before the special taxes management office: that of the establishment in the case of manufacturers and that of the tax domicile in the case of intra-community acquirers. Registration assigns the identification code with which self-assessments are filed: the CIP for the plastic tax (13 characters) and the CAF for fluorinated gases. Waste managers register in the territorial registry of the form 593 tax before starting to operate.

Anyone wishing to operate as a stockist of fluorinated gases also needs prior authorisation from the management office, and must prove this status to their supplier or to Customs so that the deferral of accrual is applied. This authorisation has its own processing time, so it is advisable to request it as far in advance as possible of the date you wish to start operating.

Failure to register in the territorial registry constitutes a serious tax infringement punishable by a fixed fine (€1,000 in the plastic tax, article 83 of Ley 7/2022). Managora prepares the application for registration in the territorial registry and processes it for you; in the case of the fluorinated gas stockist, operations are conditional on the management office granting prior authorisation.

For form 592, manufacturers keep specific accounting of the products subject to the tax and intra-community acquirers keep a stock record book; both are submitted to the AEAT via the electronic headquarters. For form 593, the facility must document each entry with weighing and a delivery note, keep books by type of waste and operation, and keep its integrated environmental authorisation valid. For form 587, stock accounting obliges manufacturers, intra-community acquirers and stockists, but not importers.

These formal obligations are what the Tax Inspectorate reviews first: incomplete accounting or accounting filed late can cost more than the tax due itself. It is advisable to leave them organised from the first quarter of activity.

Managora prepares and files it for you: registration in the territorial registry, tax accounting or books and self-assessment for each period. Choose your case in the form 592, form 593 or form 587 file; we study your volume of operations and present you with a quote tailored to your case.