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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. What we charge you: €180.

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Self-assessment of the special tax on non-reusable plastic packaging (arts. 67-83 Ley 7/2022). It is filed by MANUFACTURERS and INTRA-EU PURCHASERS. Imports are NOT declared here: Customs settles the tax in the import declaration or DUA (art. 82 Ley 7/2022); an importer established in Spain is not entered in the territorial register, but a non-established one must appoint a representative before its first operation, and that representative is registered (art. 82.7). Prior registration in the territorial register and a CIP code are required. Rate 0,45 €/kg of non-recycled plastic; recycled plastic is not part of the taxable base (art. 77) and is evidenced by a certificate from a body accredited under UNE-EN 15343 or, for chemically recycled plastic, from a body accredited or authorised for that purpose (art. 77.3).

Practical guide: Environmental taxes: non-reusable plastic (592), waste (593) and fluorinated gases (587). Requirements, deadlines and the steps, explained.

What we charge you
€180
Managora's fee
€180.00 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Quarterly, or monthly only if your VAT settlement period is monthly. Filing: within the first 20 calendar days following the end of the period (1st to 15th if you set up a direct debit). There is no deferral to the second month.
Where it is filed
Agencia Tributaria ↗
What you receive
Application

Cost breakdown: Our fee €180.00 (21% VAT incl.), 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 €180.00 (21% VAT incl.).
  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?

  • •Product accounts (manufacturers) or stock register (intra-EU purchasers) (art. 82.4 and 82.5 Ley 7/2022).
  • •Invoices for the intra-EU purchases of the packaging.
  • •Recycled-plastic certificates (UNE-EN 15343 or, for chemically recycled plastic, from an accredited or authorised body), if you declare recycled plastic.

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).
  • Shipments outside Spain and the other art. 80 cases are subtracted as deductions in the Modelo 592 itself; the A22 refund form (art. 81) is for importers and purchasers who are not taxpayers.

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

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

We charge you €180: our fee plus, where applicable, the fixed official tasa we advance. Our fee €180.00 (21% VAT incl.), 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 €180.00, 21% VAT included (€148.76 net + €31.24 VAT). This procedure carries no official tasa.

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

Quarterly, or monthly only if your VAT settlement period is monthly. Filing: within the first 20 calendar days following the end of the period (1st to 15th if you set up a direct debit). There is no deferral to the second month.

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

You need to have to hand: Product accounts (manufacturers) or stock register (intra-EU purchasers) (art. 82.4 and 82.5 Ley 7/2022)., Invoices for the intra-EU purchases of the packaging., Recycled-plastic certificates (UNE-EN 15343 or, for chemically recycled plastic, from an accredited or authorised body), if you declare recycled plastic.. 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 ↗.

Managora Gestion SL (company number B88823893) is a private company. We are not Agencia Tributaria, we are not affiliated with, authorised or endorsed by any public authority, and this website is not an official government portal. What you pay on this page is our fee for preparing, signing and filing the procedure on your behalf: it is separate from the official tasa, which where applicable belongs to the authority and is shown to you separately. You can carry out this procedure yourself, directly with Agencia Tributaria.

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