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A company marketing pharmaceutical products through exempt intra-Community acquisitions has enquired whether it must submit the tax return for the special tax on plastic packaging. The Directorate General for Taxes (DGT) has ruled that Form 592 must be filed, even if there is no tax amount to be paid.
Cuestión planteada Obligación de presentar la correspondiente autoliquidación del Impuesto especial sobre los envases de plástico no reutilizables, modelo 592 si sus adquisiciones intracomunitarias estuvieran exentas o si la cuota resultante a ingresar fuera de cero euros.
Los adquirentes intracomunitarios de productos sujetos al impuesto están obligados a presentar el modelo 592, independientemente de que se aplique una exención y la cuota sea cero. No obstante, si no resulta cuota a ingresar por realizar exclusivamente adquisiciones exentas, no existe obligación de presentar el libro registro de existencias. La inscripción en el registro territorial solo queda exceptuada si el peso total de plástico no reciclado no excede los 5 kilogramos en un mes natural.
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