{"id":8545,"date":"2022-12-01T16:24:16","date_gmt":"2022-12-01T16:24:16","guid":{"rendered":"https:\/\/gmtaxconsultancy.com\/uncategorized-ca\/special-tax-non-reusable-plastic-packaging\/"},"modified":"2022-12-05T14:06:22","modified_gmt":"2022-12-05T14:06:22","slug":"impost-especial-envasos-plastic-no-reutilitzables","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/ca\/impostos\/impost-especial-envasos-plastic-no-reutilitzables\/","title":{"rendered":"Impost especial sobre els envasos de pl\u00e0stics no reutilitzables"},"content":{"rendered":"<p>[et_pb_section bb_built=&#8221;1&#8243; inner_width=&#8221;auto&#8221; inner_max_width=&#8221;1080px&#8221;][et_pb_row][et_pb_column type=&#8221;4_4&#8243; custom_padding__hover=&#8221;|||&#8221; custom_padding=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.17.4&#8243; background_pattern_color=&#8221;rgba(0,0,0,0.2)&#8221; background_mask_color=&#8221;#ffffff&#8221; text_text_shadow_horizontal_length=&#8221;text_text_shadow_style,%91object Object%93&#8243; 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header_5_text_shadow_vertical_length=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_5_text_shadow_blur_strength=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_6_text_shadow_horizontal_length=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_6_text_shadow_vertical_length=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_6_text_shadow_blur_strength=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_blur_strength_tablet=&#8221;1px&#8221; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; vertical_offset_tablet=&#8221;0&#8243; horizontal_offset_tablet=&#8221;0&#8243; z_index_tablet=&#8221;0&#8243;]<\/p>\n<p class=\"p1\">Durant aquests dies, l\u2019Agencia Tributaria ha enviat comunicats informatius relatius al nou <strong>Impost Especial<\/strong> sobre els envasos de pl\u00e0stic no reutilitzables. L\u2019impost es regula a La Llei 7\/2022, de 8 d&#8217;abril de 2022, de residus i s\u00f2ls contaminats per a una economia circular, i entrar\u00e0 en vigor el pr\u00f2xim 1 de gener de 2023.<\/p>\n<p class=\"p1\"><strong>L&#8217;impost especial sobre els envasos de pl\u00e0stic no reutilitzables<\/strong> \u00e9s un tribut de naturalesa indirecta que recau sobre la utilitzaci\u00f3, en el territori d&#8217;aplicaci\u00f3 de l&#8217;impost, d&#8217;envasos no reutilitzables que continguin pl\u00e0stic, tant si es presenten buits, com si es presenten contenint, protegint, manipulant, distribuint i presentant mercaderies. El seu prop\u00f2sit, \u00e9s fomentar la prevenci\u00f3 en la generaci\u00f3 de residus d&#8217;envasos de pl\u00e0stic no reutilitzables, aix\u00ed com el foment del reciclatge i la circularitat dels residus pl\u00e0stics. Conforme l&#8217;article 68 de la Llei 7\/2022, s&#8217;inclouen en l&#8217;\u00e0mbit objectiu de l&#8217;impost, els seg\u00fcents productes:<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><strong><span class=\"s1\">Envasos no reutilitzables que continguin pl\u00e0stic<\/span>.<\/strong> No tenen la consideraci\u00f3 d&#8217;envasos, quan formin part integrant d&#8217;un producte i que siguin necessaris per a contenir, sustentar o preservar aquest producte durant tota la seva vida \u00fatil i tots els seus elements estiguin destinats a ser utilitzats, consumits o eliminats conjuntament. \u00c9s a dir, estaran exempts de l\u2019impost els envasos que no es puguin comercialitzar sense l\u2019 env\u00e0s ni que el material sigui substitu\u00eft (per exemple, les c\u00e0psules de caf\u00e8). Aquest \u00e9s un concepte poc clarificador, que s\u2019haur\u00e0 d\u2019atendre a la seva interpretaci\u00f3 en quant a aplicar o no l\u2019exempci\u00f3.<\/li>\n<li class=\"li1\"><strong><span class=\"s1\">Productes de pl\u00e0stic semielaborats destinats a l&#8217;obtenci\u00f3 dels envasos<\/span>,<\/strong> com ara preformes o l\u00e0mines de termopl\u00e0stic.<\/li>\n<li class=\"li1\"><strong><span class=\"s1\">Productes que contenen pl\u00e0stic destinats a permetre el tancament<\/span>,<\/strong> la comercialitzaci\u00f3 o la presentaci\u00f3 d&#8217;envasos no reutilitzables.<\/li>\n<\/ul>\n<p class=\"p1\">Est\u00e0 subjecte a l&#8217;impost la fabricaci\u00f3, importaci\u00f3 o adquisici\u00f3 intracomunit\u00e0ria dels productes que formen part de l&#8217;\u00e0mbit objectiu de l&#8217;impost.<\/p>\n<p class=\"p1\">La base imposable estar\u00e0 formada per la quantitat de pl\u00e0stic no reciclat que es fabriqui, import o adquisici\u00f3 intracomunit\u00e0ria, expressat en Kg. Per a acreditar el pl\u00e0stic reciclat a l&#8217;efecte de l&#8217;impost, ser\u00e0 necess\u00e0ria <a href=\"https:\/\/www.en.une.org\/encuentra-tu-norma\/busca-tu-norma\/norma?c=N0040956\" target=\"_blank\" rel=\"noopener\">l&#8217;obtenci\u00f3 d&#8217;un certificat UNE-EN 15343.<\/a><\/p>\n<p class=\"p1\"><strong>El tipus de gravamen \u00e9s de 0,45\u20ac\/Kg de pl\u00e0stic no reciclat degudament acreditat.<\/strong><\/p>\n<p class=\"p1\">Aquest \u00e9s un impost monof\u00e0sic, per la qual cosa la repercussi\u00f3 es realitza \u00fanicament pel fabricant i es paga per la primera venda o lliurament del fabricant.<\/p>\n<p class=\"p1\">La meritaci\u00f3 de l&#8217;impost es produeix en el primer lliurament o posada a disposici\u00f3 (fabricaci\u00f3), quan es produeix el deute duaner (importaci\u00f3) o quan els productes s\u00f3n lliurats al portador que inicia el transport (adquisici\u00f3 intracomunit\u00e0ria). El per\u00edode de liquidaci\u00f3 coincideix amb el de l&#8217;Impost sobre el Valor Afegit.<\/p>\n<p class=\"p1\"><strong>En la factura emesa pels fabricants haur\u00e0 de constar la seg\u00fcent informaci\u00f3:<\/strong><\/p>\n<ul>\n<li class=\"p1\">Import de les quotes reportades de l&#8217;Imposat.<\/li>\n<li class=\"p1\">Kg de pl\u00e0stic no reciclatge contingut en els productes (UNE-EN 15343).<\/li>\n<li class=\"p1\">Si existeix exempci\u00f3, especificar article en virtut del qual la venda o lliura resulta exempta.<\/li>\n<\/ul>\n<p class=\"p1\">Aix\u00ed mateix, pr\u00e8via sol\u00b7licitud de l&#8217;adquirent, els qui realitzen les segones o ulteriors lliuraments, hauran de fer constar l&#8217;import de l&#8217;impost satisfet o exempci\u00f3 aplicable (citant l&#8217;article de refer\u00e8ncia) i els Kg de pl\u00e0stic no reciclatge incl\u00f2s en els productes.<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Aspectes formals<\/b><\/span><\/p>\n<ol>\n<li>Els fabricants i els qui realitzin adquisicions intracomunit\u00e0ries han d&#8217;inscriure&#8217;s en el Registre territorial de l&#8217;Impost Especial sobre envasos de pl\u00e0stic no reutilitzables, organisme que expedir\u00e0 una targeta acreditativa que inclour\u00e0 el codi d&#8217;identificaci\u00f3 del pl\u00e0stic (CIP).<\/li>\n<li>Comptabilitat d&#8217;exist\u00e8ncies dels fabricants: Els fabricants dels productes que formen part de l&#8217;\u00e0mbit objectiu de l&#8217;impost han de portar una comptabilitat en format electr\u00f2nic.<\/li>\n<li>Registre de les adquisicions intracomunit\u00e0ries: Els adquirents intracomunitaris hauran d&#8217;informar, a trav\u00e9s de la seu electr\u00f2nica, de les adquisicions dels productes que formen part de l&#8217;\u00e0mbit objectiu de l&#8217;impost.<\/li>\n<\/ol>\n<p class=\"p1\">El termini de subministrament de la comptabilitat d&#8217;exist\u00e8ncies, aix\u00ed com el registre d&#8217;adquisicions intracomunit\u00e0ries, \u00e9s durant el mes seg\u00fcent al per\u00edode de liquidaci\u00f3. No obstant aix\u00f2, es preveu un per\u00edode transitori per al primer semestre de l&#8217;exercici 2023 i es permetr\u00e0 proporcionar la informaci\u00f3 d&#8217;aquest per\u00edode fins al mes de juliol del mateix exercici.<\/p>\n<p class=\"p1\"><strong>El formulari aprovat per a la liquidaci\u00f3 del fet imposable \u00e9s el model 592 per a fabricants i qui realitzi adquisicions intracomunit\u00e0ries.<\/strong> Els importadors liquidaran l\u2019impost mitjan\u00e7ant declaraci\u00f3 duanera.<\/p>\n<p class=\"p1\">Es pret\u00e9n que es tributi pel pl\u00e0stic consumit a Espanya. Per tant, l\u2019impost no es paga pels productes expedits fora d\u2019Espanya. En el cas dels importadors o qui adquireixi intracomunitariament que tinguin dret a la devoluci\u00f3 per expedir producte fora d\u2019Espanya, hauran de sol\u00b7licitar la devoluci\u00f3 mitjan\u00e7ant el <strong>model A22.<\/strong><\/p>\n<p class=\"p1\">Com a conclusi\u00f3, segut a que no hi ha res que eviti que l\u2019impost sigui repercutit al consumidor final, s\u2019espera un augment dels preus en alguns productes, en especial d\u2019aquells t\u00edpics de la cistella de la compra de supermercat, que poden fer empitjorar la situaci\u00f3 actual d\u2019inflaci\u00f3.<\/p>\n<p class=\"p1\">L\u2019an\u00e0lisi de la tributaci\u00f3 d\u2019aquest impost requereix de l\u2019atenci\u00f3 individualitzada de cada companyia, pel que li convidem a contactar amb els nostres <a href=\"https:\/\/gmtaxconsultancy.com\/ca\/advocats-fiscals\/\">assesors fiscals<\/a> a GM Tax Consultancy, S.L. per a poder assessorar-li personalment.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p><div class=\"et_pb_row et_pb_row_0 et_pb_row_empty\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div> Durant aquests dies, l\u2019Agencia Tributaria ha enviat comunicats informatius relatius al nou Impost Especial sobre els envasos de pl\u00e0stic no reutilitzables. L\u2019impost es regula a La Llei 7\/2022, de 8 d&#8217;abril de 2022, de residus i s\u00f2ls contaminats per a una economia circular, i entrar\u00e0 en vigor el pr\u00f2xim 1 de gener de 2023.L&#8217;impost [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":8465,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[48],"tags":[],"class_list":["post-8545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impostos"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/8545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/comments?post=8545"}],"version-history":[{"count":3,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/8545\/revisions"}],"predecessor-version":[{"id":8573,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/posts\/8545\/revisions\/8573"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/media\/8465"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/media?parent=8545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/categories?post=8545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/ca\/wp-json\/wp\/v2\/tags?post=8545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}