{"id":7004,"date":"2022-12-28T20:09:02","date_gmt":"2022-12-28T18:09:02","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/nou-impost-sobre-els-envasos-de-plastic-no-reutilitzables-ipnr\/"},"modified":"2022-12-28T20:09:02","modified_gmt":"2022-12-28T18:09:02","slug":"nou-impost-sobre-els-envasos-de-plastic-no-reutilitzables-ipnr","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/nou-impost-sobre-els-envasos-de-plastic-no-reutilitzables-ipnr\/","title":{"rendered":"Nou impost sobre els envasos de pl\u00e0stic no reutilitzables &#8211; IPNR."},"content":{"rendered":"<p>El poper dia 1 de gener de 2023 entrar\u00e0 en vigor el nou impost sobre els envasos de pl\u00e0stic no reutilitzables (IPRN) que es va crear en la <span style=\"color: #ff0000;\"><em><a style=\"color: #ff0000;\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-5809\">Llei 7\/2022,<\/a><\/em><\/span> de 8 d&#8217;abril.<\/p>\n<p>Resumim alguns dels aspectes que considerem m\u00e9s importants,<\/p>\n<p>&nbsp;<\/p>\n<h3><strong><u>1.- Consideracions generals.<\/u><\/strong><\/h3>\n<p><strong>Regulaci\u00f3<\/strong>: Articles 67 a 83 (ambd\u00f3s inclosos) de la Llei 7\/2022 de 8 d\u2019abril. En aquests moments encara s&#8217;est\u00e0 a l&#8217;espera del reglament que desenvolupi la Llei.<\/p>\n<p><strong>Fet imposable<\/strong>:\u00a0 La primera venda o lliurament pel fabricant, la importaci\u00f3, l&#8217;adquisici\u00f3 intracomunit\u00e0ria de bens i la introducci\u00f3 irregular dels productes gravats que es detallen al punt 2 seg\u00fcent.<\/p>\n<p>\u00c9s un impost finalista. Es a dir, tributa en el dest\u00ed on es consumeix el producte gravat.<\/p>\n<p><strong>Exempcions<\/strong>:<\/p>\n<ul>\n<li>Envasos destinats a medicaments<\/li>\n<li>Rotllos de pl\u00e0stics destinats a l\u2019ensitjat de farratges i cereals d\u2019us agr\u00edcola i ramader.<\/li>\n<li>Les importacions o adquisicions intracomunit\u00e0ries que no excedeixin de 5 Kg, en un mes.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Subjectes passius<\/strong>:\u00a0 Les persones f\u00edsiques o jur\u00eddiques que fabriquin, importin o realitzin adquisicions intracomunit\u00e0ria de bens subjectes a l\u2019impost.<\/p>\n<p><strong>Meritaci\u00f3<\/strong>:<\/p>\n<ul>\n<li>Fabricaci\u00f3: en el moment de fer la primera entrega.<\/li>\n<li>Importaci\u00f3:\u00a0 en el moment que es meritin els drets d\u2019importaci\u00f3.<\/li>\n<li>Adquisici\u00f3 intracomunit\u00e0ria de bens:\u00a0 El dia 15 del mes seg\u00fcent a aquell en que comenci l\u2019expedici\u00f3 o transports del bens amb dest\u00ed a l\u2019adquirent o a la data d\u2019emissi\u00f3 de la factura si aquesta \u00e9s anterior.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Base imposable:<\/strong> Quantitat de pl\u00e0stic NO REUTILITZABLE en Kg.<\/p>\n<p><strong>Tipus impositiu:<\/strong> 0,45\u20ac\/kg.<\/p>\n<p><strong>Quota a ingressar<\/strong>:\u00a0 S&#8217;aplicar\u00e0 a la base imposable (quantificada en kg) el tipus impositiu vigent. Es podr\u00e0 deduir els conceptes que s\u2019indicaran al punt 4 seg\u00fcent. Possibilitat de sol\u00b7licitar devoluci\u00f3.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong><u>2.- Productes objecte de l\u2019impost i no subjeccions. Alguns exemples pr\u00e0ctics.<\/u><\/strong><\/h3>\n<p><strong>Estan subjectes a l&#8217;impost<\/strong>:<\/p>\n<ul>\n<li>Els <u>envasos NO REUTILITZABLES<\/u> que continguin pl\u00e0stic <u>NO RECICLAT<\/u>,\u00a0 es consideren envasos aquells articles dissenyats per contenir, protegir, manipular, distribuir i presentar mercaderies.<\/li>\n<li>Els productes de pl\u00e0stic semielaborats destinats a l\u2019obtenci\u00f3 dels envasos indicats anteriorment (l\u00e0mines de termopl\u00e0stic).<\/li>\n<li>Els productes que continguin pl\u00e0stic destinats a permetre el tancament (encara que sigui tancament de productes node pl\u00e0stic com por ser el vidre), la comercialitzaci\u00f3 o la presentaci\u00f3 d\u2019envasos no reutilitzables.<\/li>\n<\/ul>\n<p>Es considera <u>no reutilitzable<\/u> aquell producte que objectivament i segons la seva fabricaci\u00f3 no est\u00e0 destinat a utilitzar de forma recurrent.<\/p>\n<p>La casu\u00edstica dels productes gravats \u00e9s molt amplia detallem alguns: Tapes i taps d\u2019envasos no reutilitzables, l\u00e0mines de termopl\u00e0stic, malles i xarxes pl\u00e0stic, anelles, cintes d\u2019embalar, film protector, borses o sacs de pl\u00e0stic, penjadors, borses d\u2019enviament de productes-cat\u00e0legs-revistes, envasos mono dosis (oli, vinagre), ampolles-bidons-garrafes, brides, grapes, pinces que formen part de l\u2019env\u00e0s, caixes i similars que continguin un sol producte o sortit, embolcall de caramels-gelats, films de protecci\u00f3 de mercaderies i fils de bombolles, caixes de cart\u00f3 amb contingut de pl\u00e0stic.<\/p>\n<p><strong>No estan subjectes a l&#8217;impost<\/strong>: entre d\u2019altres, els ambientadors, bol\u00edgrafs, borses d\u2019escombraries, cartutxos impressores, encenedors, i els penjadors venuts per separat.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong><u>3.- Facturaci\u00f3. Obligacions formals.<\/u><\/strong><\/h3>\n<p><strong>Fabricaci\u00f3<\/strong>: El fabricant haur\u00e0 de repercutir a la primera venda o entrega l\u2019impost corresponent. Aquest impost tamb\u00e9 formar\u00e0 part de la base imposable de l\u2019iva. Les factures del fabricant hauran de reflectir tots els elements necessaris per al c\u00e0lcul de l\u2019impost (quantitat de pl\u00e0stic no reutilitzable en Kg, quota repercutida).<\/p>\n<p><strong>Importaci\u00f3 o adquisicions intracomunit\u00e0ries<\/strong>: el subjecte passiu (adquirent) haur\u00e0 de justificar la quantitat en KG de pl\u00e0stic no reutilitzable i no reciclat que contenen els envasos. Aquesta justificaci\u00f3 es podr\u00e0 fer mitjan\u00e7ant qualsevol prova admesa en dret com pot ser la indicaci\u00f3 a la factura o certificat del prove\u00efdor.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong><u>4.- Devolucions i deduccions de l\u2019impost.<\/u><\/strong><\/h3>\n<p>Es podr\u00e0 sol\u00b7licitar devoluci\u00f3 o practicar la deducci\u00f3 en el cas de productes que hagin tributat i que posteriorment es destinin a exportacions, vendes intracomunit\u00e0ries, us sanitari o modificaci\u00f3 dels envasos per ser reutilitzables. S\u2019haur\u00e0 de justificar i acreditar documentalment.<\/p>\n<p><strong>Devoluci\u00f3<\/strong>:\u00a0 La devoluci\u00f3 es\u00a0 podr\u00e0 sol\u00b7licitar en el cas de no tenir obligaci\u00f3 de declarar peri\u00f2dicament per aquest impost i mitjan\u00e7ant el model A22 (pendent d\u2019aprovaci\u00f3 i publicaci\u00f3).<\/p>\n<p><strong>Deducci\u00f3<\/strong>: La deducci\u00f3 la practicaran, a la liquidaci\u00f3 corresponent, els subjectes passius que estiguin obligats a presentar declaraci\u00f3 peri\u00f2dica mitjan\u00e7ant el model 592 (pendent d\u2019aprovaci\u00f3 i publicaci\u00f3).<\/p>\n<p>&nbsp;<\/p>\n<h3><strong><u>5.- Obligacions formals dels subjectes passius de l&#8217;Impost.<\/u><\/strong><\/h3>\n<p>Com hem dit, son subjectes passius les persones f\u00edsiques o jur\u00eddiques que realitzin la fabricaci\u00f3, transformaci\u00f3 o adquisici\u00f3 intracomunit\u00e0ria d&#8217;envasos gravats per aquest impost i hauran de complir les seg\u00fcents obligacions:<\/p>\n<p><strong>Donar-se d&#8217;alta en el registre<\/strong>:<\/p>\n<ul>\n<li>S&#8217;hauran de donar d&#8217;alta en el registre corresponent de l&#8217;Ag\u00e8ncia Tribut\u00e0ria que els hi atorgar\u00e0 un Codi d\u2019Identificaci\u00f3 del Pl\u00e0stic \u2013 CIP.<\/li>\n<li>Aquesta alta es pot gestionar a partir del dia 1 de desembre de 2022 i tindr\u00e0 efectes a partir del 1 de gener de 2023.<\/li>\n<\/ul>\n<p><strong>Declaracions peri\u00f2diques<\/strong>: Hauran de presentar declaracions peri\u00f2diques (model 592) en els mateixos terminis que l\u2019autoliquidaci\u00f3 d\u2019iva (mensual o trimestral).<\/p>\n<p><strong>Registre comptable<\/strong>: Hauran de confeccionar un registre comptable de forma electr\u00f2nica que hauran de presentar en els terminis establerts. Els termes, requisits i casos d\u2019aquest registre est\u00e0 pendent d\u2019aprovaci\u00f3. Aquesta obligaci\u00f3 s\u2019inicia al mes de juliol del 2023 per al primer semestre de 2023, la resta s\u2019ha de presentar al mes seg\u00fcent del per\u00edode de liquidaci\u00f3 (Com s&#8217;ha dit, mensual o trimestral coincident amb l\u2019obligaci\u00f3 peri\u00f2dica de l\u2019iva).<\/p>\n<p>&nbsp;<\/p>\n<h3><u>6.- Acreditaci\u00f3 de les exempcions i dels materials.<\/u><\/h3>\n<p><strong>Envasos destinats a us sanitari<\/strong>: es necessitar\u00e0 la declaraci\u00f3 pr\u00e8via de l\u2019adquirent del seu dest\u00ed per poder gaudir de l\u2019exempci\u00f3. S\u2019aconsella que aquesta declaraci\u00f3 es facin en cada comanda.<\/p>\n<p><strong>Materials reciclats<\/strong>: L\u2019acreditaci\u00f3 dels materials reciclats haur\u00e0 de ser certificada mitjan\u00e7ant entitat degudament acreditada per l\u2019Entitat Nacional d\u2019Acreditaci\u00f3 \u2013 ENAC.<\/p>\n<p><strong>Quantitat de pl\u00e0stic no reciclat que contenen els envasos<\/strong>: \u00a0Per justificar la quantitat de pl\u00e0stic no reciclat que contenen els envasos s\u2019haur\u00e0 de realitzar mitjan\u00e7ant qualsevol prova admesa en dret.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_1108438607.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-4302\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_1108438607.jpg\" alt=\"\" width=\"600\" height=\"600\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_1108438607.jpg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_1108438607-300x300.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/04\/shutterstock_1108438607-150x150.jpg 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<h3><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/h3>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El poper dia 1 de gener de 2023 entrar\u00e0 en vigor el nou impost sobre els envasos de pl\u00e0stic no reutilitzables (IPRN) que es va crear en la Llei 7\/2022, de 8 d&#8217;abril. Resumim alguns dels aspectes que considerem m\u00e9s importants, &nbsp; 1.- Consideracions generals. Regulaci\u00f3: Articles 67 a 83 (ambd\u00f3s inclosos) de la Llei [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":400,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,15],"tags":[2405,2406,2407],"class_list":["post-7004","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-rm-assessors","tag-impost-envasos-plastic","tag-impost-plastics-iprn","tag-impost-plastics-no-reutiltzable"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nou impost sobre els envasos de pl\u00e0stic no reutilitzables - IPNR. | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/nou-impost-sobre-els-envasos-de-plastic-no-reutilitzables-ipnr\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nou impost sobre els envasos de pl\u00e0stic no reutilitzables - IPNR. | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El poper dia 1 de gener de 2023 entrar\u00e0 en vigor el nou impost sobre els envasos de pl\u00e0stic no reutilitzables (IPRN) que es va crear en la Llei 7\/2022, de 8 d&#8217;abril. Resumim alguns dels aspectes que considerem m\u00e9s importants, &nbsp; 1.- Consideracions generals. 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