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Modelo 592: tax on non-reusable plastic packaging

Modelo 592: tax on non-reusable plastic packaging is filed with Agencia Tributaria. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €90.

Quarterly self-assessment (or monthly if you file IVA monthly) of the special tax on non-reusable plastic packaging (arts. 67-83 Ley 7/2022). Rate of 0,45 €/kg of NON-recycled plastic. We work out the tax due (manufacturing + imports + intra-EU acquisitions, less deductions for recycled plastic certified to UNE-EN 15343) and check the deadline (days 1-20 of the following month).

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Estimated total cost
from €90
Managora's fee
€108.90 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Quarterly: days 1-20 of the month following the quarter. Monthly: days 1-20 of the second following month.
Where it is filed
Agencia Tributaria ↗
What you receive
Application

Cost breakdown: Our fee 90 €, no filing tasa (official fee). You must also pay the tax itself (0,45 €/kg of non-recycled plastic) resulting from your self-assessment..

Modelo 592: tax on non-reusable plastic packaging: how is it filed?

  1. 1Answer the questions in the chat (about 10 minutes).
  2. 2We calculate the net taxable base and the tax due (0,45 €/kg of non-recycled plastic).
  3. 3We check that it reconciles with the amount you have declared.
  4. 4Payment of 90 €.
  5. 5Sign the mandate from your mobile.
  6. 6Online filing of the modelo 592 with the AEAT (Spanish Tax Agency) by NRC or direct debit.

Which documents do you need?

  • •Specific accounting records (art. 82 Ley 7/2022).
  • •Purchase or import invoices for the packaging.
  • •UNE-EN 15343 certificates if you claim the recycled-plastic deduction.

Legal basis and things to bear in mind

  • Tax rate: 0,45 €/kg of NON-recycled plastic.
  • Quarterly by default. Monthly if the taxpayer files IVA (Spanish VAT) monthly.
  • Deadline: days 1-20 of the month following the period.
  • Keeping the specific accounting records is compulsory (art. 82 Ley 7/2022).
  • Compatible with modelo A22 refunds for re-exports and other cases.

Modelo 592: tax on non-reusable plastic packaging: frequently asked questions

Modelo 592: tax on non-reusable plastic packaging: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €90: Our fee 90 €, no filing tasa (official fee). You must also pay the tax itself (0,45 €/kg of non-recycled plastic) resulting from your self-assessment.. Managora's fee is €108.90, 21% VAT included (€90.00 net + €18.90 VAT). This procedure carries no official tasa.

Modelo 592: tax on non-reusable plastic packaging: how long does it take?

Quarterly: days 1-20 of the month following the quarter. Monthly: days 1-20 of the second following month.

Modelo 592: tax on non-reusable plastic packaging: which documents do I need?

You need to have to hand: Specific accounting records (art. 82 Ley 7/2022)., Purchase or import invoices for the packaging., UNE-EN 15343 certificates if you claim the recycled-plastic deduction.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria ↗.

Shall we get started with «Modelo 592: tax on non-reusable plastic packaging»?

We file it for you, from start to finish.

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