{"id":24876,"date":"2024-03-28T11:47:28","date_gmt":"2024-03-28T10:47:28","guid":{"rendered":"https:\/\/www.cinc.com\/?p=24876"},"modified":"2024-04-03T12:15:29","modified_gmt":"2024-04-03T11:15:29","slug":"impost-relatiu-als-plastics-no-reutilitzables-presentacio-del-model-592","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/impost-relatiu-als-plastics-no-reutilitzables-presentacio-del-model-592\/","title":{"rendered":"Impost relatiu als pl\u00e0stics no reutilitzables: presentaci\u00f3 del model 592"},"content":{"rendered":"\n<p>En 2022 va entrar en vigor l&#8217;Impost sobre envasos de pl\u00e0stic no reutilitzables, regulat per la Llei 7\/2022, de 8 d&#8217;abril, de residus i s\u00f2ls contaminats. Es tracta d&#8217;un impost indirecte que t\u00e9 com a finalitat gravar la fabricaci\u00f3, importaci\u00f3 i adquisici\u00f3 intracomunit\u00e0ria d&#8217;envasos de pl\u00e0stic no reutilitzables.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">A quins productes afecta aquest impost?<\/h2>\n\n\n\n<p>Aquest impost aplica als seg\u00fcents productes de pl\u00e0stic no reutilitzables:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Que tinguin com a finalitat contenir, protegir o presentar mercaderies.<\/li>\n\n\n\n<li>Productes semielaborats destinats a l&#8217;obtenci\u00f3 d&#8217;envasos.<\/li>\n\n\n\n<li>Productes que contenen pl\u00e0stic destinats a permetre el tancament, la comercialitzaci\u00f3 o la presentaci\u00f3 d&#8217;envasos no reutilitzables.<\/li>\n<\/ul>\n\n\n\n<p>Estan exempts aquells envasos no reutilitzables que continguin pl\u00e0stic en medicaments, productes sanitaris, aliments per a usos m\u00e8dics especials, preparats per a lactants d&#8217;\u00fas hospitalari o residus perillosos d&#8217;origen perill\u00f3s.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qui t\u00e9 l&#8217;obligaci\u00f3 de presentar aquest impost?<\/h2>\n\n\n\n<p>Han de pagar l&#8217;impost els fabricants, importadors i adquirents comunitaris dels productes citats anteriorment.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quina \u00e9s la base imposable i tipus impositiu?<\/h2>\n\n\n\n<p>La base imposable \u00e9s la quantitat de pl\u00e0stic no reciclatge expressada en kg que contenen els productes esmentats anteriorment, i el tipus impositiu \u00e9s de 0,45 euros per quilogram de pl\u00e0stic no reciclat.<\/p>\n\n\n\n<p>Per a m\u00e9s informaci\u00f3 sobre aquest impost, no dubtis a <a href=\"https:\/\/www.cinc.com\/ca\/contacte\/\" target=\"_blank\" rel=\"noreferrer noopener\">contactar<\/a> amb el <a href=\"https:\/\/www.cinc.com\/ca\/assessoria-dempreses\/\" target=\"_blank\" rel=\"noreferrer noopener\">Departament Fiscal<\/a> de CINC.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En 2022 va entrar en vigor l&#8217;Impost sobre envasos de pl\u00e0stic no reutilitzables, regulat per la Llei 7\/2022, de 8 d&#8217;abril.<\/p>\n","protected":false},"author":8,"featured_media":24870,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[79,140],"class_list":["post-24876","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","tag-fiscalitat","tag-impostos"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/03\/Fotos-Blog-CINC-WordPress-23.webp","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/03\/Fotos-Blog-CINC-WordPress-23.webp",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/03\/Fotos-Blog-CINC-WordPress-23-150x150.webp",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/03\/Fotos-Blog-CINC-WordPress-23-300x169.webp",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/03\/Fotos-Blog-CINC-WordPress-23-768x432.webp",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/03\/Fotos-Blog-CINC-WordPress-23-1024x576.webp",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/03\/Fotos-Blog-CINC-WordPress-23-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/03\/Fotos-Blog-CINC-WordPress-23.webp",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/03\/Fotos-Blog-CINC-WordPress-23.webp",300,169,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/03\/Fotos-Blog-CINC-WordPress-23.webp",400,225,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/03\/Fotos-Blog-CINC-WordPress-23.webp",600,338,false]},"uagb_author_info":{"display_name":"F\u00e0tima Duran","author_link":"https:\/\/www.cinc.com\/ca\/author\/fatima\/"},"uagb_comment_info":0,"uagb_excerpt":"En 2022 va entrar en vigor l'Impost sobre envasos de pl\u00e0stic no reutilitzables, regulat per la Llei 7\/2022, de 8 d'abril.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/24876","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=24876"}],"version-history":[{"count":3,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/24876\/revisions"}],"predecessor-version":[{"id":24968,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/24876\/revisions\/24968"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/24870"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=24876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=24876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=24876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}