El 30/12/2022 se publicó la OM (ORDEN HFP/1314/2022 de 28 de diciembre), para desarrollar las obligaciones derivadas del Impuesto sobre los envases de plástico no reutilizables (del que ya informamos en reciente Circular). El Impuesto y todas las obligaciones que lo acompañan han entrado en vigor el día 01/01/2023. La OM regula el censo de los obligados por el Impuesto y aprueba el formato electrónico de solicitud de inscripción en el Registro territorial, así como de otros documentos.
VER DESARROLLO DE LAS OBLIGACIONES DEL IMPUESTO SOBRE LOS ENVASES DE PLÁSTICO NO REUTILIZABLES
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