{"id":916,"date":"2023-11-23T15:11:32","date_gmt":"2023-11-23T13:11:32","guid":{"rendered":"https:\/\/simbiosiindustrial.com\/asesorament-impost-al-plastic\/"},"modified":"2024-04-22T10:51:46","modified_gmt":"2024-04-22T08:51:46","slug":"asesoramiento-impuesto-plastico","status":"publish","type":"page","link":"https:\/\/simbiosiindustrial.com\/es\/asesoramiento-impuesto-plastico\/","title":{"rendered":"Asesorament-Impost-al-plastic"},"content":{"rendered":"<section id=\"section-25-570\" class=\" ct-section\" ><div class=\"ct-section-inner-wrap\"><div id=\"div_block-29-570\" class=\"ct-div-block gap-4 w-5by6 lg-w-full\" ><h1 id=\"headline-60-570\" class=\"ct-headline text-4xl gradient-txt text-5xl font-normal\">Impuesto al pl\u00e1stico<\/h1><\/div><\/div><\/section>\n\n<section id=\"section-34-136\" class=\" ct-section section-py-sm\">\n\t<div class=\"ct-section-inner-wrap\">\n\t\t<h2 id=\"headline-35-136\" class=\"ct-headline mb-12 uppercase titulo\">\n\t\t\t\t\tLa nueva ley 7\/2022 - Impuesto del Pl\u00e1stico.\t\t<\/h2>\n\t\t\n\t\t\t\t\t<div class=\"w-full mx-auto\">\n\t\t\t\t\t\t\t\t<div class=\"mb-6 py-5 bg-white w-full fade-down\">\n\t\t\t\t\t\t\t\t\t<button id=\"_toggle-1-1\"class=\"oxy-toggle toggle-0555 w-full bg-white border toggle-0555-expanded\" role=\"button\" data-oxy-toggle-initial-state=\"closed\" data-oxy-toggle-active-class=\"toggle-0555-expanded\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"oxy-toggle-content text-left\">\n\t\t\t\t\t\t\t\t\t\t\t<h3  class=\"ct-headline gradient-txt text-xl font-bold\">1. RESUMEN CARACTER\u00cdSTICAS NUEVA LEY 7\/2022 - IMPUESTO DEL PL\u00c1STICO.<\/h3>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"toggle-expand-collapse-icon oxy-eci-collapsed\" href=\"#\">\n\t\t\t\t\t\t\t\t\t\t<svg width=\"38\" height=\"30\" viewBox=\"0 0 38 30\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n\t\t\t\t\t\t\t\t\t\t<rect x=\"0.75\" width=\"37.25\" height=\"30\" fill=\"url(#pattern0)\"\/>\n\t\t\t\t\t\t\t\t\t\t<defs>\n\t\t\t\t\t\t\t\t\t\t\t<pattern id=\"pattern0\" patternContentUnits=\"objectBoundingBox\" width=\"1\" height=\"1\">\n\t\t\t\t\t\t\t\t\t\t\t<use xlink:href=\"#image0_716_700\" transform=\"matrix(0.00805369 0 0 0.01 0.0973154 0)\"\/>\n\t\t\t\t\t\t\t\t\t\t\t<\/pattern>\n\t\t\t\t\t\t\t\t\t\t\t<image id=\"image0_716_700\" width=\"100\" height=\"100\" xlink:href=\"data:image\/png;base64,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\"\/>\n\t\t\t\t\t\t\t\t\t\t<\/defs>\n\t\t\t\t\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t<div class=\"ct-text-block text-toggle font-medium text-base\"  >\n\t\t\t\t\t\t\t\t\t\t\n<p><strong>TIPUS DE TRIBUT<\/strong><\/p>\n\n\n\n<p style=\"border-bottom: 0.33px solid #333333\">Tributo de Naturaleza INDIRECTA.<\/p>\n\n\n\n<p><strong>OBJETO DEL IMPUESTO<\/strong><\/p>\n\n\n\n<p style=\"border-bottom: 0.33px solid #333333\">Envases de pl\u00e1stico no reciclable que no sean REUTILIZABLES<\/p>\n\n\n\n<p><strong>EXENCIONES DEL IMPUESTO<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Envases de uso SANITARIO.<\/li>\n<\/ul>\n\n\n\n<p><strong>PRODUCTOS NO SUJETOS AL IMPUESTO<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Envases hechos al 100% con pl\u00e1stico reciclado.<\/li>\n\n\n\n<li>EXPORTACIONES de Pl\u00e1stico de un solo uso cuando se acredite la salida efectiva de la mercanc\u00eda fuera del Territorio Nacional.<\/li>\n<\/ul>\n\n\n\n<p style=\"border-bottom: 0.33px solid #333333\">CANTIDAD DE PL\u00c1STICO NO RECICLADO en Kilogramos.<\/p>\n\n\n\n<p><strong>TIPO IMPOSITIVO<\/strong><\/p>\n\n\n\n<p style=\"border-bottom: 0.33px s\u00f3lido #333333\">450 Euros por Tona.<\/p>\n\n\n\n<p><strong>SUJETO PASIVO DEL IMPUESTO<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PRODUCTOR en territorio espa\u00f1ol del Envase de Pl\u00e1stico, quien repercutir\u00e1 el Importe del Impuesto a sus Clientes en Factura.<\/li>\n\n\n\n<li>IMPORTADOR o quien realiza la ADQUISICI\u00d3N INTRACOMUNITARIA del Envase y lo introduzca en territorio espa\u00f1ol.<\/li>\n<\/ul>\n\n\n\n<p><strong>TENDR\u00c1N DERECHO A LA RECUPERACI\u00d3N DEL IMPUESTO PAGADO<\/strong><\/p>\n\n\n\n<p style=\"border-bottom: 0.33px s\u00f3lido #333333\">Quienes Acrediten la EXPEDICI\u00d3N EFECTIVA de la Mercanc\u00eda FUERA DEL TERRITORIO ESPA\u00d1OL.<\/p>\n\n\n\n<p><strong>OBLIGACIONES DE CLIENTES DE PRODUCTOS EXENTES:<\/strong><\/p>\n\n\n\n<p style=\"border-bottom: 0.33px s\u00f3lido #333333\">Veracidad en las DECLARACIONES de Destino efectivo del Producto de Uso Sanitario.<\/p>\n\n\n\n<p><strong>FECHA ENTRADA EN VIGOR DE LA NUEVA LEY<\/strong><\/p>\n\n\n\n<p style=\"border-bottom: 0.33px s\u00f3lido #333333\">1 Enero de 2023<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<div class=\"w-full mx-auto\">\n\t\t\t\t\t\t\t\t<div class=\"mb-6 py-5 bg-white w-full fade-down\">\n\t\t\t\t\t\t\t\t\t<button id=\"_toggle-1-2\"class=\"oxy-toggle toggle-0555 w-full bg-white border \" role=\"button\" data-oxy-toggle-initial-state=\"closed\" data-oxy-toggle-active-class=\"toggle-0555-expanded\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"oxy-toggle-content text-left\">\n\t\t\t\t\t\t\t\t\t\t\t<h3  class=\"ct-headline gradient-txt text-xl font-bold\">2. SITUACI\u00d3N ACTUAL DE LA LEY, REGLAMENTOS, MODELOS Y CONTROLES.<\/h3>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"toggle-expand-collapse-icon oxy-eci-collapsed\" href=\"#\">\n\t\t\t\t\t\t\t\t\t\t<svg width=\"38\" height=\"30\" viewBox=\"0 0 38 30\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n\t\t\t\t\t\t\t\t\t\t<rect x=\"0.75\" width=\"37.25\" height=\"30\" fill=\"url(#pattern0)\"\/>\n\t\t\t\t\t\t\t\t\t\t<defs>\n\t\t\t\t\t\t\t\t\t\t\t<pattern id=\"pattern0\" patternContentUnits=\"objectBoundingBox\" width=\"1\" height=\"1\">\n\t\t\t\t\t\t\t\t\t\t\t<use xlink:href=\"#image0_716_700\" transform=\"matrix(0.00805369 0 0 0.01 0.0973154 0)\"\/>\n\t\t\t\t\t\t\t\t\t\t\t<\/pattern>\n\t\t\t\t\t\t\t\t\t\t\t<image id=\"image0_716_700\" width=\"100\" height=\"100\" 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(\/figma)-->\"><\/span>Actualmente, ha sido publicada la siguiente Normativa que es aplicable a la Ley que regula el IMPUESTO DEL PL\u00c1STICO:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ley 7\/2022, de 8 de abril, de residuos y suelos contaminados para una econom\u00eda circular.<\/li>\n\n\n\n<li>Real Decreto 1055\/2022, de 27 de diciembre, de envases y residuos de envases. Concepto de envase: art.2.f)<\/li>\n\n\n\n<li>Orden HFP\/1314\/2022, de 28 de diciembre, por la que se aprueban el modelo 592 \u00abImpuesto especial sobre los envases de pl\u00e1stico no reutilizables. Autoliquidaci\u00f3n\u00bb y el modelo A22 \u00abImpuesto especial sobre los envases de pl\u00e1stico no reutilizables. Solicitud de devoluci\u00f3n\u00bb, se determinan la forma y procedimiento para su presentaci\u00f3n, regulando la inscripci\u00f3n en el Registro territorial, la portada de la contabilidad y la presentaci\u00f3n del libro registro de existencias.<\/li>\n\n\n\n<li>Reglamento (CE) n\u00famero 1907\/2006 del Parlamento Europeo y del Consejo, de 18 de diciembre de 2006. Concepto de pl\u00e1stico: arte. 3.5l<\/li>\n<\/ul>\n\n\n\n<p>Es importante remarcar que la nueva <strong>Ley 7\/2022 <\/strong>sigue <strong>pendiente de Desarrollo Reglamentario <\/strong>y por tanto desconocemos todav\u00eda algunos de los puntos por no estar todav\u00eda regulados.<\/p>\n\n\n\n<p>La Agencia Tributaria ha habilitado una web espec\u00edficamente dedicada al <strong>IMPUESTO del PL\u00c1STICO<\/strong>.<\/p>\n\n\n<div id=\"section-2-622\" class=\" ct-section section-pt-sm\" ><div class=\"ct-section-inner-wrap\"><a id=\"div_block-4-622\" class=\"ct-link py-2 w-3by4 mx-auto\" href=\"https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2023\/12\/LEY-RESIDUOS-2022-BOE-A-2022-5809-consolidado.pdf\" target=\"_blank\"  ><div id=\"link_text-5-622\" class=\"ct-text-block text-xl color-paragraph mr-10\" >LEY RESIDUOS 2022 BOE-A-2022-5809-consolidado<\/div><img decoding=\"async\"  id=\"image-6-622\" alt=\"\" src=\"https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2023\/09\/arrow-next-1.svg\" class=\"ct-image my-auto ml-auto\"\/><\/a><a id=\"link-18-626\" class=\"ct-link py-2 w-3by4 mx-auto\" href=\"https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2023\/12\/ORDEN-BOE-A-2022-23749.pdf\" target=\"_blank\"  ><div id=\"text_block-19-626\" class=\"ct-text-block text-xl color-paragraph mr-10\" >ORDEN BOE-A-2022-23749<\/div><img decoding=\"async\"  id=\"image-20-626\" alt=\"\" src=\"https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2023\/09\/arrow-next-1.svg\" class=\"ct-image my-auto ml-auto\"\/><\/a><a id=\"link-21-626\" class=\"ct-link py-2 w-3by4 mx-auto\" href=\"https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2023\/12\/REAL-DECRETO-DE-ENVASES-BOE-A-2022-22690-consolidado.pdf\" target=\"_blank\"  ><div id=\"text_block-22-626\" class=\"ct-text-block text-xl color-paragraph mr-10\" >REAL DECRETO DE ENVASES BOE-A-2022-22690-consolidado<\/div><img decoding=\"async\"  id=\"image-23-626\" alt=\"\" src=\"https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2023\/09\/arrow-next-1.svg\" class=\"ct-image my-auto ml-auto\"\/><\/a><a id=\"link-24-626\" class=\"ct-link py-2 w-3by4 mx-auto\" href=\"https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2023\/12\/REGLAMENTO-CE-1907.2006.pdf\" target=\"_blank\"  ><div id=\"text_block-25-626\" class=\"ct-text-block text-xl color-paragraph mr-10\" >REGLAMENTO CE 1907.2006<\/div><img decoding=\"async\"  id=\"image-26-626\" alt=\"\" src=\"https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2023\/09\/arrow-next-1.svg\" class=\"ct-image my-auto ml-auto\"\/><\/a><\/div><\/div>\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<div class=\"w-full mx-auto\">\n\t\t\t\t\t\t\t\t<div class=\"mb-6 py-5 bg-white w-full fade-down\">\n\t\t\t\t\t\t\t\t\t<button id=\"_toggle-1-3\"class=\"oxy-toggle toggle-0555 w-full bg-white border \" role=\"button\" data-oxy-toggle-initial-state=\"closed\" data-oxy-toggle-active-class=\"toggle-0555-expanded\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"oxy-toggle-content text-left\">\n\t\t\t\t\t\t\t\t\t\t\t<h3  class=\"ct-headline gradient-txt text-xl font-bold\">3. RESUMEN PRINCIPALES OBLIGACIONES QUE COMPORTA LA APLICACI\u00d3N DEL IMPUESTO DEL PL\u00c1STICO<\/h3>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"toggle-expand-collapse-icon oxy-eci-collapsed\" href=\"#\">\n\t\t\t\t\t\t\t\t\t\t<svg width=\"38\" height=\"30\" viewBox=\"0 0 38 30\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n\t\t\t\t\t\t\t\t\t\t<rect x=\"0.75\" width=\"37.25\" height=\"30\" fill=\"url(#pattern0)\"\/>\n\t\t\t\t\t\t\t\t\t\t<defs>\n\t\t\t\t\t\t\t\t\t\t\t<pattern id=\"pattern0\" patternContentUnits=\"objectBoundingBox\" width=\"1\" height=\"1\">\n\t\t\t\t\t\t\t\t\t\t\t<use xlink:href=\"#image0_716_700\" transform=\"matrix(0.00805369 0 0 0.01 0.0973154 0)\"\/>\n\t\t\t\t\t\t\t\t\t\t\t<\/pattern>\n\t\t\t\t\t\t\t\t\t\t\t<image id=\"image0_716_700\" width=\"100\" height=\"100\" xlink:href=\"data:image\/png;base64,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\"\/>\n\t\t\t\t\t\t\t\t\t\t<\/defs>\n\t\t\t\t\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t<div class=\"ct-text-block text-toggle font-medium text-base\" style=\"display:none;\" >\n\t\t\t\t\t\t\t\t\t\t\n<p><\/p>\n\n\n\n<p>Se informa de las obligaciones de los contribuyentes (<strong>Fabricantes, Adquirentes Intracomunitarios e Importadores<\/strong>) as\u00ed como las de sus representantes en relaci\u00f3n con el Impuesto sobre el Pl\u00e1stico.<\/p>\n\n\n\n<p><strong> Fabricantes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Est\u00e1n obligados a pedir su inscripci\u00f3n como Fabricantes ante la Oficina Gestora en la que radique el establecimiento en el que ejercen su actividad en tantos establecimientos como radique su actividad.<br><a href=\"https:\/\/www1.agenciatributaria.gob.es\/wlpl\/inwinvoc\/es.aeat.dit.adu.adce.caesol.SolCAcc?fAccion=altaP\">https:\/\/www1.agenciatributaria.gob.es\/wlpl\/inwinvoc\/es.aeat.dit.adu.adce.caesol.SolCAcc?fAccion=altaP<\/a><\/li>\n\n\n\n<li>Asimismo, los Fabricantes est\u00e1n obligados a presentar autoliquidaci\u00f3n (modelo 592). Incluso en los per\u00edodos de liquidaci\u00f3n en los que no resulte cuota a ingresar.<br><a href=\"https:\/\/www1.agenciatributaria.gob.es\/wlpl\/OVPP-PAGO\/Autoliquidaciones?mod=592\">https:\/\/www1.agenciatributaria.gob.es\/wlpl\/OVPP-PAGO\/Autoliquidaciones?mod=592<\/a><\/li>\n\n\n\n<li>Si desarrollan la actividad en varios establecimientos, deben presentar una autoliquidaci\u00f3n por cada establecimiento. En tal caso, los Fabricantes podr\u00e1n solicitar autorizaci\u00f3n ante la oficina gestora competente para la presentaci\u00f3n de una \u00fanica autoliquidaci\u00f3n.<\/li>\n\n\n\n<li>Tambi\u00e9n tendr\u00e1n que llevar y presentar, con la misma periodicidad que la liquidaci\u00f3n del impuesto, contabilidad de existencias incluso en los per\u00edodos de liquidaci\u00f3n en los que no resulte cuota a ingresar por cada establecimiento.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Tienes que llevar una contabilidad por las existencias que hayan en el establecimiento donde desarrollas la actividad.<br><\/li>\n\n\n\n<li>Si desarrollas la actividad en varios establecimientos, debes llevar una contabilidad de existencias por cada establecimiento sin que se permita la gesti\u00f3n centralizada.<br><\/li>\n\n\n\n<li>En la contabilidad de existencias no debes incluir las materias primas necesarias para la obtenci\u00f3n de los productos objeto del impuesto.<br><\/li>\n\n\n\n<li>En la contabilidad de existencias debes incluir las existencias de productos fabricados que tengas almacenadas a 1 de enero de 2023.<br><\/li>\n\n\n\n<li>En la contabilidad de existencias correspondientes a cada per\u00edodo de liquidaci\u00f3n debes contabilizar las existencias iniciales correspondientes a este per\u00edodo.<br><\/li>\n\n\n\n<li>El cumplimiento de esta obligaci\u00f3n debe realizarse a trav\u00e9s de la Sede electr\u00f3nica de la Agencia Estatal de Administraci\u00f3n Tributaria dentro del mes siguiente al per\u00edodo de liquidaci\u00f3n al que se refiera, siendo el mes de agosto inh\u00e1bil.<br><\/li>\n\n\n\n<li>Los asientos contables correspondientes a los per\u00edodos de liquidaci\u00f3n del primer semestre de 2023 podr\u00e1s suministrarlos dentro del mes de julio de 2023.<\/li>\n<\/ol>\n\n\n\n<p>Por \u00faltimo, deber\u00e1n repercutir el impuesto devengado por la primera venta o entrega realizada, en territorio espa\u00f1ol:<br><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/impuestos-especiales-medioambientales\/impuesto-especial-sobre-envases-plastico-reutilizables\/liquidacion-pago-impuesto-inscripcion-obligaciones-contables___\/obligaciones-contables-registrales.html\">https:\/\/sede.agenciatributaria.gob.es\/Sede\/impuestos-especiales-medioambientales\/impuesto-especial-sobre-envases-plastico-reutilizables\/liquidacion-pago-impuesto-inscripcion-obligaciones-contables___\/obligaciones-contables-registrales.html<\/a><\/p>\n\n\n\n<p><strong>Adquirentes Intracomunitarios:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Solicitar su inscripci\u00f3n como adquirentes intracomunitarios ante la Oficina Gestora en la que radique su domicilio fiscal. Por esta actividad se les exige un \u00fanico c\u00f3digo incluso si la desarrollan en varios establecimientos.\u2028<a href=\"https:\/\/www1.agenciatributaria.gob.es\/wlpl\/ADSI-LICO\/PlasticoAccW?fAccion=fAFDaPPC\">https:\/\/www1.agenciatributaria.gob.es\/wlpl\/ADSI-LICO\/PlasticoAccW?fAccion=fAFDaPPC<\/a><\/li>\n\n\n\n<li>Presentar autoliquidaci\u00f3n (modelo 592) Incluso en los per\u00edodos de liquidaci\u00f3n en los que no resulte cuota a ingresar. Se les exige una \u00fanica autoliquidaci\u00f3n por esta actividad incluso si la desarrollan en varios establecimientos.\u2028<a href=\"https:\/\/www1.agenciatributaria.gob.es\/wlpl\/OVPP-PAGO\/Autoliquidaciones?mod=592\">https:\/\/www1.agenciatributaria.gob.es\/wlpl\/OVPP-PAGO\/Autoliquidaciones?mod=592<\/a><\/li>\n\n\n\n<li>Est\u00e1n obligados a llevar y presentar un<strong> libro registro de existencias<\/strong>, con igual periodicidad que la liquidaci\u00f3n del impuesto. Por esta actividad se les exige un \u00fanico libro registro de existencias. Quedan exceptuados de la obligaci\u00f3n de presentar libro registro de existencias los adquirentes intracomunitarios en los per\u00edodos de liquidaci\u00f3n en los que no resulte cuota a ingresar.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Tienes que traer y presentar un \u00fanico libro registro de existencias para tu actividad, incluso si la desarrollas en varios establecimientos.<\/li>\n\n\n\n<li>Si el peso total del pl\u00e1stico no reciclado contenido en tus adquisiciones intracomunitarias no excede de 5 kilogramos al mes natural, no tienes obligaci\u00f3n de llevar y presentar libros de existencias cuando est\u00e1s exceptuado de la obligaci\u00f3n de inscripci\u00f3n.<\/li>\n\n\n\n<li>No tienes obligaci\u00f3n de presentar el libro registro de existencias en los per\u00edodos de liquidaci\u00f3n en los que no resulte cuota a ingresar. Esta excepci\u00f3n no afecta a tu obligaci\u00f3n de portada del libro registro.<\/li>\n\n\n\n<li>El cumplimiento de esta obligaci\u00f3n debe realizarse a trav\u00e9s de la Sede electr\u00f3nica de la Agencia Estatal de Administraci\u00f3n Tributaria dentro del mes siguiente al per\u00edodo de liquidaci\u00f3n al que se refiera, siendo el mes de agosto inh\u00e1bil.<\/li>\n\n\n\n<li>El libro registro correspondiente a los per\u00edodos de liquidaci\u00f3n del primer semestre de 2023 podr\u00e1s suministrarlo dentro del mes de julio de 2023.<\/li>\n<\/ol>\n\n\n\n<p><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/impuestos-especiales-medioambientales\/impuesto-especial-sobre-envases-plastico-reutilizables\/libro-registro-existencias-adquirentes-intracomunitarios.html\">https:\/\/sede.agenciatributaria.gob.es\/Sede\/impuestos-especiales-medioambientales\/impuesto-especial-sobre-envases-plastico-reutilizables\/libro-registro-existencias-adquirentes-intracomunitarios.html<\/a><\/p>\n\n\n\n<p><strong>Importadores (Adquirentes de productos fuera de la Uni\u00f3n Europea):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Consignar en factura o certificado el impuesto correspondiente a los productos importados que sean objeto de venta o entrega en territorio espa\u00f1ol.<\/li>\n<\/ul>\n\n\n\n<p><strong>No est\u00e1n obligados a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pedir su inscripci\u00f3n en el Registro territorial del Impuesto.<\/li>\n\n\n\n<li>Presentar autoliquidaci\u00f3n (modelo 592). El impuesto correspondiente a las importaciones se liquidar\u00e1 en la forma prevista para la deuda aduanera<\/li>\n\n\n\n<li>Llevar contabilidad de existencias.<\/li>\n\n\n\n<li>Llevar y presentar libro registro de existencias<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<div class=\"w-full mx-auto\">\n\t\t\t\t\t\t\t\t<div class=\"mb-6 py-5 bg-white w-full fade-down\">\n\t\t\t\t\t\t\t\t\t<button id=\"_toggle-1-4\"class=\"oxy-toggle toggle-0555 w-full bg-white border \" role=\"button\" data-oxy-toggle-initial-state=\"closed\" data-oxy-toggle-active-class=\"toggle-0555-expanded\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"oxy-toggle-content text-left\">\n\t\t\t\t\t\t\t\t\t\t\t<h3  class=\"ct-headline gradient-txt text-xl font-bold\">4. MODELO DE FACTURA (*)<\/h3>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"toggle-expand-collapse-icon oxy-eci-collapsed\" href=\"#\">\n\t\t\t\t\t\t\t\t\t\t<svg width=\"38\" height=\"30\" viewBox=\"0 0 38 30\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n\t\t\t\t\t\t\t\t\t\t<rect x=\"0.75\" width=\"37.25\" height=\"30\" fill=\"url(#pattern0)\"\/>\n\t\t\t\t\t\t\t\t\t\t<defs>\n\t\t\t\t\t\t\t\t\t\t\t<pattern id=\"pattern0\" patternContentUnits=\"objectBoundingBox\" width=\"1\" height=\"1\">\n\t\t\t\t\t\t\t\t\t\t\t<use xlink:href=\"#image0_716_700\" transform=\"matrix(0.00805369 0 0 0.01 0.0973154 0)\"\/>\n\t\t\t\t\t\t\t\t\t\t\t<\/pattern>\n\t\t\t\t\t\t\t\t\t\t\t<image id=\"image0_716_700\" width=\"100\" height=\"100\" xlink:href=\"data:image\/png;base64,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\"\/>\n\t\t\t\t\t\t\t\t\t\t<\/defs>\n\t\t\t\t\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t<div class=\"ct-text-block text-toggle font-medium text-base\" style=\"display:none;\" >\n\t\t\t\t\t\t\t\t\t\t\n<p>En el Art\u00edculo 82 Apartado 9 de la Nueva Ley 7\/2022 se especifica que \"\u2026 los fabricantes tendr\u00e1n que repercutir al adquirente el importe de las cuotas del impuesto que se devenguen al realizar dicha venta o entrega\" y \"\u2026 en la factura que expidan deber\u00e1n consignar separadamente:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>El importe de las cuotas devengadas.<\/li>\n\n\n\n<li>La cantidad de pl\u00e1stico no reciclado contenido en los productos, expresada en kg.<\/li>\n\n\n\n<li>Si resulta de aplicaci\u00f3n alg\u00fan supuesto de exenci\u00f3n\".<\/li>\n<\/ol>\n\n\n\n<p>A modelo de ejemplo presentamos un modelo de c\u00f3mo podr\u00eda ser la nueva Factura. <strong>Los importes reflejados en esta factura no son reales y se han incluido meramente a modo de ejemplo.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"724\" src=\"https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2024\/04\/Model-Factura-1024x724.png\" alt=\"\" class=\"wp-image-963\" srcset=\"https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2024\/04\/Model-Factura-1024x724.png 1024w, https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2024\/04\/Model-Factura-300x212.png 300w, https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2024\/04\/Model-Factura-768x543.png 768w, https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2024\/04\/Model-Factura.png 1045w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<div class=\"w-full mx-auto\">\n\t\t\t\t\t\t\t\t<div class=\"mb-6 py-5 bg-white w-full fade-down\">\n\t\t\t\t\t\t\t\t\t<button id=\"_toggle-1-5\"class=\"oxy-toggle toggle-0555 w-full bg-white border \" role=\"button\" data-oxy-toggle-initial-state=\"closed\" data-oxy-toggle-active-class=\"toggle-0555-expanded\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"oxy-toggle-content text-left\">\n\t\t\t\t\t\t\t\t\t\t\t<h3  class=\"ct-headline gradient-txt text-xl font-bold\">5. EJEMPLO GR\u00c1FICO TRIBUTACI\u00d3N ENVASE de PL\u00c1STICO<\/h3>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"toggle-expand-collapse-icon oxy-eci-collapsed\" href=\"#\">\n\t\t\t\t\t\t\t\t\t\t<svg width=\"38\" height=\"30\" viewBox=\"0 0 38 30\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n\t\t\t\t\t\t\t\t\t\t<rect x=\"0.75\" width=\"37.25\" height=\"30\" fill=\"url(#pattern0)\"\/>\n\t\t\t\t\t\t\t\t\t\t<defs>\n\t\t\t\t\t\t\t\t\t\t\t<pattern id=\"pattern0\" patternContentUnits=\"objectBoundingBox\" width=\"1\" height=\"1\">\n\t\t\t\t\t\t\t\t\t\t\t<use xlink:href=\"#image0_716_700\" transform=\"matrix(0.00805369 0 0 0.01 0.0973154 0)\"\/>\n\t\t\t\t\t\t\t\t\t\t\t<\/pattern>\n\t\t\t\t\t\t\t\t\t\t\t<image id=\"image0_716_700\" width=\"100\" height=\"100\" xlink:href=\"data:image\/png;base64,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\"\/>\n\t\t\t\t\t\t\t\t\t\t<\/defs>\n\t\t\t\t\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t<div class=\"ct-text-block text-toggle font-medium text-base\" style=\"display:none;\" >\n\t\t\t\t\t\t\t\t\t\t\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"619\" src=\"https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2023\/11\/image-9-1024x619.jpg\" alt=\"\" class=\"wp-image-630\" srcset=\"https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2023\/11\/image-9-1024x619.jpg 1024w, https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2023\/11\/image-9-300x181.jpg 300w, https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2023\/11\/image-9-768x464.jpg 768w, https:\/\/simbiosiindustrial.com\/wp-content\/uploads\/2023\/11\/image-9.jpg 1329w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Fuente: INDUSTRIAS PL\u00c1STICAS TRIANA, S.A.<br>Los importes reflejados en esta factura no son reales y se han incluido en forma meramente de ejemplo.<\/figcaption><\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<div class=\"w-full mx-auto\">\n\t\t\t\t\t\t\t\t<div class=\"mb-6 py-5 bg-white w-full fade-down\">\n\t\t\t\t\t\t\t\t\t<button id=\"_toggle-1-6\"class=\"oxy-toggle toggle-0555 w-full bg-white border \" role=\"button\" data-oxy-toggle-initial-state=\"closed\" data-oxy-toggle-active-class=\"toggle-0555-expanded\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"oxy-toggle-content text-left\">\n\t\t\t\t\t\t\t\t\t\t\t<h3  class=\"ct-headline gradient-txt text-xl font-bold\">6. PREGUNTAS FRECUENTES SOBRE LA APLICACI\u00d3N DEL IMPUESTO A LOS ENVASES DE PL\u00c1STICO NO RECICLADO<\/h3>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"toggle-expand-collapse-icon oxy-eci-collapsed\" href=\"#\">\n\t\t\t\t\t\t\t\t\t\t<svg width=\"38\" height=\"30\" viewBox=\"0 0 38 30\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n\t\t\t\t\t\t\t\t\t\t<rect x=\"0.75\" width=\"37.25\" height=\"30\" fill=\"url(#pattern0)\"\/>\n\t\t\t\t\t\t\t\t\t\t<defs>\n\t\t\t\t\t\t\t\t\t\t\t<pattern id=\"pattern0\" patternContentUnits=\"objectBoundingBox\" width=\"1\" height=\"1\">\n\t\t\t\t\t\t\t\t\t\t\t<use xlink:href=\"#image0_716_700\" transform=\"matrix(0.00805369 0 0 0.01 0.0973154 0)\"\/>\n\t\t\t\t\t\t\t\t\t\t\t<\/pattern>\n\t\t\t\t\t\t\t\t\t\t\t<image id=\"image0_716_700\" width=\"100\" height=\"100\" xlink:href=\"data:image\/png;base64,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\"\/>\n\t\t\t\t\t\t\t\t\t\t<\/defs>\n\t\t\t\t\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t<div class=\"ct-text-block text-toggle font-medium text-base\" style=\"display:none;\" >\n\t\t\t\t\t\t\t\t\t\t\n<p style=\"border-bottom: 0.33px s\u00f3lido #333333\"><strong>\u00bfEste impuesto afecta s\u00f3lo al envase dom\u00e9stico o tambi\u00e9n al comercial e industrial?<\/strong><br>\u00bfEste impuesto afecta a <strong>todas las categor\u00edas de envase que contengan pl\u00e1stico no reciclado y que no sean reutilizables<\/strong>, ya sea en el \u00e1mbito dom\u00e9stico, comercial e industrial.<\/p>\n\n\n\n<p style=\"border-bottom: 0.33px s\u00f3lido #333333\"><br><strong>\u00bfCu\u00e1ndo empieza a aplicarse el impuesto?<\/strong><br><strong>\u00bfEs aplicable desde 1 de enero de 2023.<\/strong><br>En los supuestos de fabricaci\u00f3n, cuando las ventas o entregas de los productos previamente fabricados se efect\u00faen a partir del 1 de enero de 2023 o cuando se realicen pagos anticipados correspondientes a dichas entregas con anterioridad a ' 1 de enero de 2023.<\/p>\n\n\n\n<p><br><strong>\u00bfC\u00f3mo afecta el impuesto seg\u00fan compras envases o fabricas?<br><\/strong>Existen diferentes tipos de contribuyentes y el impuesto afecta de una u otra forma:<\/p>\n\n\n\n<p><br><strong>Si fabricas <\/strong>envase de pl\u00e1stico, te afecta el impuesto como fabricante, lo gestionas, liquidas y lo repercutes en factura a tus clientes.<\/p>\n\n\n\n<p><strong>Si compras dentro de territorio nacional <\/strong>envases de pl\u00e1stico no reciclado desechable soportar\u00e1s el importe en las facturas emitidas por tu proveedor y no tendr\u00e1s que hacer nada m\u00e1s pues la liquidaci\u00f3n del Impuesto no te afecta.<\/p>\n\n\n\n<p>En cambio, <strong>si compras en Europa<\/strong> envases de pl\u00e1stico no reciclado desechables deber\u00e1s gestionar el impuesto como adquirente intracomunitario. Ser\u00e1s sujeto pasivo y tendr\u00e1s que liquidarlo e ingresarlo en la Agencia Tributaria espa\u00f1ola.<\/p>\n\n\n\n<p>Y <strong>si compras fuera de territorio europeo <\/strong>tendr\u00e1s que gestionar el impuesto como importador una vez entre el material por Aduanas.<\/p>\n\n\n\n<p style=\"border-bottom: 0.33px s\u00f3lido #333333\"><br>Tambi\u00e9n te afectar\u00e1 <strong>si adquieres productos fuera de territorio nacional que no son objeto del impuesto (que no son envases pl\u00e1sticos no reutilizables) <\/strong> pero que van envasados en embalaje pl\u00e1stico no reutilizable y \u00e9stos superan los 5kg\/mes, el adquirente deber\u00e1 tambi\u00e9n proceder como importador o adquirente intracomunitario, seg\u00fan se realice la compra fuera de Europa o Europa.<\/p> >\n\n\n\n<p><strong>Aclaraci\u00f3n sobre el devengo del impuesto. \u00bfCu\u00e1ndo empieza a aplicarse el impuesto?<\/strong><br>En los supuestos de<strong> fabricaci\u00f3n<\/strong>, cuando las ventas o entregas de los productos previamente fabricados se efect\u00faen a partir del 1 de enero de 2023.<\/p>\n\n\n\n<p>En el supuesto de<strong> importaciones<\/strong>, cuando a partir del 1 de enero de 2023, se produzca el devengo de los derechos de importaci\u00f3n correspondiente a los productos objeto del impuesto importados.<\/p>\n\n\n\n<p style=\"border-bottom: 0.33px s\u00f3lido #333333\"><br>En el caso de <strong>adquisiciones intracomunitarias<\/strong>, cuando el devengo a efectos del impuesto se produzca a partir de 1 de enero de 2023, de acuerdo con lo estipulado en el apartado 3 del art\u00edculo 74 de la Ley.<\/P>\n\n\n<section id=\"section-2-628\" class=\" ct-section\" ><div class=\"ct-section-inner-wrap\"><div id=\"div_block-3-628\" class=\"ct-div-block w-2by3 mx-auto gap-6 md-w-full\" ><div id=\"text_block-9-628\" class=\"ct-text-block text-3xl text-center gradient-txt\" >Cont\u00e1ctanos para obtener el resto de preguntas frecuentes<\/div><div id=\"text_block-11-628\" class=\"ct-text-block w-2by3 text-center md-w-full\" >Te entregaremos m\u00e1s de 30 preguntas y respuestas realizadas para empresas en esta situaci\u00f3n.<\/div>\n\t\t<div id=\"-form_widget-14-628\" class=\"oxy-form-widget w-full ff-oxy-element\" ><div class='fluentform ff-default fluentform_wrapper_4 ffs_default_wrap'><form data-form_id=\"4\" id=\"fluentform_4\" class=\"frm-fluent-form fluent_form_4 ff-el-form-top ff_form_instance_4_1 ff-form-loading ffs_default\" data-form_instance=\"ff_form_instance_4_1\" method=\"POST\" ><fieldset  style=\"border: none!important;margin: 0!important;padding: 0!important;background-color: transparent!important;box-shadow: none!important;outline: none!important; min-inline-size: 100%;\">\n                    <legend class=\"ff_screen_reader_title\" style=\"display: block; margin: 0!important;padding: 0!important;height: 0!important;text-indent: -999999px;width: 0!important;overflow:hidden;\">\u00a1Escr\u00edbenos! ES<\/legend>        <div\n                style=\"display: none!important; position: absolute!important; transform: translateX(1000%)!important;\"\n                class=\"ff-el-group ff-hpsf-container\"\n        >\n            <div class=\"ff-el-input--label asterisk-right\">\n                <label for=\"ff_4_item_sf\" aria-label=\"Contact\">\n                    Contact                <\/label>\n            <\/div>\n            <div class=\"ff-el-input--content\">\n                <input type=\"text\"\n                       name=\"item_4__fluent_sf\"\n                       class=\"ff-el-form-control\"\n                       id=\"ff_4_item_sf\"\n                \/>\n            <\/div>\n        <\/div>\n        <input type='hidden' name='__fluent_form_embded_post_id' value='897' \/><input type=\"hidden\" id=\"_fluentform_4_fluentformnonce\" name=\"_fluentform_4_fluentformnonce\" value=\"816e4a66c8\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/es\/wp-json\/wp\/v2\/pages\/916\" \/><div data-type=\"name-element\" data-name=\"names\" class=\" ff-field_container ff-name-field-wrapper contacte\" ><div class='ff-t-container'><div class='ff-t-cell '><div class='ff-el-group  ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_names_first_name_' id='label_ff_4_names_first_name_' >Nom <\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"names[first_name]\" id=\"ff_4_names_first_name_\" class=\"ff-el-form-control\" placeholder=\"Nombre y Apellidos\" aria-invalid=\"false\" aria-required=true><\/div><\/div><\/div><\/div><\/div><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_email' id='label_ff_4_email' aria-label=\"Correo Electr\u00f3nico\">Correo Electr\u00f3nico<\/label><\/div><div class='ff-el-input--content'><input type=\"email\" name=\"email\" id=\"ff_4_email\" class=\"ff-el-form-control\" placeholder=\"Correo Electr\u00f3nico\" data-name=\"email\"  aria-invalid=\"false\" aria-required=true><\/div><\/div><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label asterisk-right\"><label for='ff_4_input_text' id='label_ff_4_input_text' aria-label=\"Empresa\">Empresa<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"input_text\" class=\"ff-el-form-control\" placeholder=\"Empresa\" data-name=\"input_text\" id=\"ff_4_input_text\"  aria-invalid=\"false\" aria-required=false><\/div><\/div><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label asterisk-right\"><label for='ff_4_input_text_1' id='label_ff_4_input_text_1' aria-label=\"Ciudad\">Ciudad<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"input_text_1\" class=\"ff-el-form-control\" placeholder=\"Ciudad\" data-name=\"input_text_1\" id=\"ff_4_input_text_1\"  aria-invalid=\"false\" aria-required=false><\/div><\/div><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label asterisk-right\"><label for='ff_4_phone' id='label_ff_4_phone' aria-label=\"Tel\u00e8fon\/M\u00f2bil\">Tel\u00e8fon\/M\u00f2bil<\/label><\/div><div class='ff-el-input--content'><input name=\"phone\" class=\"ff-el-form-control ff-el-phone\" type=\"tel\" placeholder=\"Tel\u00e9fono\" data-name=\"phone\" id=\"ff_4_phone\" inputmode=\"tel\"  aria-invalid='false' aria-required=false><\/div><\/div><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_description' id='label_ff_4_description' aria-label=\"\u00c0rea de text\">\u00c0rea de text<\/label><\/div><div class='ff-el-input--content'><textarea aria-required=\"true\" aria-labelledby=\"label_ff_4_description\" name=\"description\" id=\"ff_4_description\" class=\"ff-el-form-control\" placeholder=\"Mensaje\" rows=\"5\" cols=\"2\" data-name=\"description\" ><\/textarea><\/div><\/div><div class='ff-el-group    ff-el-input--content'><div class='ff-el-form-check ff-el-tc'><label aria-label='T\u00e9rminos y condiciones: He le\u00eddo y acepto la pol\u00edtica de privacidad. Contiene 1 enlace. Usa la navegaci\u00f3n por pesta\u00f1as para rese\u00f1ar.' class='ff-el-form-check-label ff_tc_label' for=gdpr-agreement_44f4d0cf96092f48eaee90d184e6452a><span class='ff_tc_checkbox'><input type=\"checkbox\" name=\"gdpr-agreement\" class=\"ff-el-form-check-input ff_gdpr_field\" data-name=\"gdpr-agreement\" id=\"gdpr-agreement_44f4d0cf96092f48eaee90d184e6452a\"  value='on' aria-invalid='false' aria-required=true><\/span> <div class='ff_t_c'>He le\u00eddo y acepto <a href=\"https:\/\/simbiosiindustrial.com\/es\/politica-de-privacidad\/\" class=\"gradient-txt\">la pol\u00edtica de privacidad<\/a>.<\/div><\/label><\/div><\/div><div class='ff-el-group ' ><div class='ff-el-input--content'><div data-fluent_id='4' name='g-recaptcha-response'><div\n\t\tdata-sitekey='6LdYJ-UpAAAAACW84QCKnvotBKtvFdWkVBVrtss5'\n\t\tid='fluentform-recaptcha-4-1'\n\t\tclass='ff-el-recaptcha g-recaptcha'\n\t\tdata-callback='fluentFormrecaptchaSuccessCallback'><\/div><\/div><\/div><\/div><div class='ff-el-group ff-text-left rounded-full ff_submit_btn_wrapper'><button type=\"submit\" class=\"ff-btn ff-btn-submit ff-btn-md bg-gradient w-full letter-spacing bt-hover ff_btn_style\"  aria-label=\"Enviar\">Enviar<\/button><\/div><\/fieldset><\/form><div id='fluentform_4_errors' class='ff-errors-in-stack ff_form_instance_4_1 ff-form-loading_errors ff_form_instance_4_1_errors'><\/div><\/div>            <script type=\"text\/javascript\">\n                window.fluent_form_ff_form_instance_4_1 = {\"id\":\"4\",\"ajaxUrl\":\"https:\\\/\\\/simbiosiindustrial.com\\\/wp-admin\\\/admin-ajax.php\",\"settings\":{\"layout\":{\"labelPlacement\":\"top\",\"helpMessagePlacement\":\"with_label\",\"errorMessagePlacement\":\"inline\",\"cssClassName\":\"\",\"asteriskPlacement\":\"asterisk-right\"},\"restrictions\":{\"denyEmptySubmission\":{\"enabled\":false}}},\"form_instance\":\"ff_form_instance_4_1\",\"form_id_selector\":\"fluentform_4\",\"rules\":{\"names[first_name]\":{\"required\":{\"value\":true,\"message\":\"Aquest camp \\u00e9s obligatori\",\"global\":false,\"global_message\":\"This field is required\"}},\"names[middle_name]\":{\"required\":{\"value\":false,\"message\":\"This field is required\",\"global\":false,\"global_message\":\"This field is required\"}},\"names[last_name]\":{\"required\":{\"value\":false,\"message\":\"This field is required\",\"global\":false,\"global_message\":\"This field is required\"}},\"email\":{\"required\":{\"value\":true,\"message\":\"Este campo es obligatorio\",\"global\":false,\"global_message\":\"This field is required\"},\"email\":{\"value\":false,\"message\":\"This field must contain a valid email\",\"global\":false,\"global_message\":\"This field must contain a valid email\"}},\"input_text\":{\"required\":{\"value\":false,\"message\":\"This field is required\",\"global\":false,\"global_message\":\"This field is required\"}},\"input_text_1\":{\"required\":{\"value\":false,\"message\":\"This field is required\",\"global\":false,\"global_message\":\"This field is required\"}},\"phone\":{\"required\":{\"value\":false,\"message\":\"This field is required\",\"global\":false,\"global_message\":\"This field is required\"},\"valid_phone_number\":{\"value\":false,\"message\":\"Phone number is not valid\",\"global\":false,\"global_message\":\"Phone number is not valid\"}},\"description\":{\"required\":{\"value\":true,\"message\":\"Este campo es obligatorio\",\"global\":false,\"global_message\":\"This field is required\"}},\"gdpr-agreement\":{\"required\":{\"value\":true,\"message\":\"This field is required\",\"global\":false,\"global_message\":\"This field is required\"}},\"g-recaptcha-response\":[]},\"debounce_time\":300};\n                            <\/script>\n            <\/div>\n\n\t\t<\/div><\/div><\/section>\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<div class=\"w-full mx-auto\">\n\t\t\t\t\t\t\t\t<div class=\"mb-6 py-5 bg-white w-full fade-down\">\n\t\t\t\t\t\t\t\t\t<button id=\"_toggle-1-7\"class=\"oxy-toggle toggle-0555 w-full bg-white border \" role=\"button\" data-oxy-toggle-initial-state=\"closed\" data-oxy-toggle-active-class=\"toggle-0555-expanded\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"oxy-toggle-content text-left\">\n\t\t\t\t\t\t\t\t\t\t\t<h3  class=\"ct-headline gradient-txt text-xl font-bold\">7. CONT\u00c1CTANOS PARA OBTENER EL GRADO DE AFECTACI\u00d3N EN TU EMPRESA.<\/h3>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"toggle-expand-collapse-icon oxy-eci-collapsed\" href=\"#\">\n\t\t\t\t\t\t\t\t\t\t<svg width=\"38\" height=\"30\" viewBox=\"0 0 38 30\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n\t\t\t\t\t\t\t\t\t\t<rect x=\"0.75\" width=\"37.25\" height=\"30\" fill=\"url(#pattern0)\"\/>\n\t\t\t\t\t\t\t\t\t\t<defs>\n\t\t\t\t\t\t\t\t\t\t\t<pattern id=\"pattern0\" patternContentUnits=\"objectBoundingBox\" width=\"1\" height=\"1\">\n\t\t\t\t\t\t\t\t\t\t\t<use xlink:href=\"#image0_716_700\" transform=\"matrix(0.00805369 0 0 0.01 0.0973154 0)\"\/>\n\t\t\t\t\t\t\t\t\t\t\t<\/pattern>\n\t\t\t\t\t\t\t\t\t\t\t<image id=\"image0_716_700\" width=\"100\" height=\"100\" xlink:href=\"data:image\/png;base64,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\"\/>\n\t\t\t\t\t\t\t\t\t\t<\/defs>\n\t\t\t\t\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t<div class=\"ct-text-block text-toggle font-medium text-base\" style=\"display:none;\" >\n\t\t\t\t\t\t\t\t\t\t\n<div style=\"height:75px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<section id=\"section-2-628\" class=\" ct-section\" ><div class=\"ct-section-inner-wrap\"><div id=\"div_block-3-628\" class=\"ct-div-block w-2by3 mx-auto gap-6 md-w-full\" ><div id=\"text_block-9-628\" class=\"ct-text-block text-3xl text-center gradient-txt\" >&nbsp;Contacta'ns per tal d'obtenir el checklist amb el grau d'afectaci\u00f3 a la teva empresa<\/div><div id=\"text_block-11-628\" class=\"ct-text-block w-2by3 text-center md-w-full\" >T'entregarem el formulari complert <\/div>\n\t\t<div id=\"-form_widget-14-628\" class=\"oxy-form-widget w-full ff-oxy-element\" ><div class='fluentform ff-default fluentform_wrapper_4 ffs_default_wrap'><form data-form_id=\"4\" id=\"fluentform_4\" class=\"frm-fluent-form fluent_form_4 ff-el-form-top ff_form_instance_4_2 ff-form-loading ffs_default\" data-form_instance=\"ff_form_instance_4_2\" method=\"POST\" ><fieldset  style=\"border: none!important;margin: 0!important;padding: 0!important;background-color: transparent!important;box-shadow: none!important;outline: none!important; min-inline-size: 100%;\">\n                    <legend class=\"ff_screen_reader_title\" style=\"display: block; margin: 0!important;padding: 0!important;height: 0!important;text-indent: -999999px;width: 0!important;overflow:hidden;\">\u00a1Escr\u00edbenos! ES<\/legend>        <div\n                style=\"display: none!important; position: absolute!important; transform: translateX(1000%)!important;\"\n                class=\"ff-el-group ff-hpsf-container\"\n        >\n            <div class=\"ff-el-input--label asterisk-right\">\n                <label for=\"ff_4_item_sf\" aria-label=\"Subscribe\">\n                    Subscribe                <\/label>\n            <\/div>\n            <div class=\"ff-el-input--content\">\n                <input type=\"text\"\n                       name=\"item_4__fluent_sf\"\n                       class=\"ff-el-form-control\"\n                       id=\"ff_4_item_sf\"\n                \/>\n            <\/div>\n        <\/div>\n        <input type='hidden' name='__fluent_form_embded_post_id' value='896' \/><input type=\"hidden\" id=\"_fluentform_4_fluentformnonce\" name=\"_fluentform_4_fluentformnonce\" value=\"816e4a66c8\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/es\/wp-json\/wp\/v2\/pages\/916\" \/><div data-type=\"name-element\" data-name=\"names\" class=\" ff-field_container ff-name-field-wrapper contacte\" ><div class='ff-t-container'><div class='ff-t-cell '><div class='ff-el-group  ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_2_names_first_name_' id='label_ff_4_2_names_first_name_' >Nom <\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"names[first_name]\" id=\"ff_4_2_names_first_name_\" class=\"ff-el-form-control\" placeholder=\"Nombre y Apellidos\" aria-invalid=\"false\" aria-required=true><\/div><\/div><\/div><\/div><\/div><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_2_email' id='label_ff_4_2_email' aria-label=\"Correo Electr\u00f3nico\">Correo Electr\u00f3nico<\/label><\/div><div class='ff-el-input--content'><input type=\"email\" name=\"email\" id=\"ff_4_2_email\" class=\"ff-el-form-control\" placeholder=\"Correo Electr\u00f3nico\" data-name=\"email\"  aria-invalid=\"false\" aria-required=true><\/div><\/div><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label asterisk-right\"><label for='ff_4_2_input_text' id='label_ff_4_2_input_text' aria-label=\"Empresa\">Empresa<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"input_text\" class=\"ff-el-form-control\" placeholder=\"Empresa\" data-name=\"input_text\" id=\"ff_4_2_input_text\"  aria-invalid=\"false\" aria-required=false><\/div><\/div><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label asterisk-right\"><label for='ff_4_2_input_text_1' id='label_ff_4_2_input_text_1' aria-label=\"Ciudad\">Ciudad<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"input_text_1\" class=\"ff-el-form-control\" placeholder=\"Ciudad\" data-name=\"input_text_1\" id=\"ff_4_2_input_text_1\"  aria-invalid=\"false\" aria-required=false><\/div><\/div><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label asterisk-right\"><label for='ff_4_2_phone' id='label_ff_4_2_phone' aria-label=\"Tel\u00e8fon\/M\u00f2bil\">Tel\u00e8fon\/M\u00f2bil<\/label><\/div><div class='ff-el-input--content'><input name=\"phone\" class=\"ff-el-form-control ff-el-phone\" type=\"tel\" placeholder=\"Tel\u00e9fono\" data-name=\"phone\" id=\"ff_4_2_phone\" inputmode=\"tel\"  aria-invalid='false' aria-required=false><\/div><\/div><div class='ff-el-group ff-el-form-hide_label'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_4_2_description' id='label_ff_4_2_description' aria-label=\"\u00c0rea de text\">\u00c0rea de text<\/label><\/div><div class='ff-el-input--content'><textarea aria-required=\"true\" aria-labelledby=\"label_ff_4_2_description\" name=\"description\" id=\"ff_4_2_description\" class=\"ff-el-form-control\" placeholder=\"Mensaje\" rows=\"5\" cols=\"2\" data-name=\"description\" ><\/textarea><\/div><\/div><div class='ff-el-group    ff-el-input--content'><div class='ff-el-form-check ff-el-tc'><label aria-label='T\u00e9rminos y condiciones: He le\u00eddo y acepto la pol\u00edtica de privacidad. Contiene 1 enlace. Usa la navegaci\u00f3n por pesta\u00f1as para rese\u00f1ar.' class='ff-el-form-check-label ff_tc_label' for=gdpr-agreement_00ad34c3f3e87db5f92c6f06c469a8b6><span class='ff_tc_checkbox'><input type=\"checkbox\" name=\"gdpr-agreement\" class=\"ff-el-form-check-input ff_gdpr_field\" data-name=\"gdpr-agreement\" id=\"gdpr-agreement_00ad34c3f3e87db5f92c6f06c469a8b6\"  value='on' aria-invalid='false' aria-required=true><\/span> <div class='ff_t_c'>He le\u00eddo y acepto <a href=\"https:\/\/simbiosiindustrial.com\/es\/politica-de-privacidad\/\" class=\"gradient-txt\">la pol\u00edtica de privacidad<\/a>.<\/div><\/label><\/div><\/div><div class='ff-el-group ' ><div class='ff-el-input--content'><div data-fluent_id='4' name='g-recaptcha-response'><div\n\t\tdata-sitekey='6LdYJ-UpAAAAACW84QCKnvotBKtvFdWkVBVrtss5'\n\t\tid='fluentform-recaptcha-4-2'\n\t\tclass='ff-el-recaptcha g-recaptcha'\n\t\tdata-callback='fluentFormrecaptchaSuccessCallback'><\/div><\/div><\/div><\/div><div class='ff-el-group 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<\/div>\n\n\t\t<\/div><\/div><\/section>\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":810,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-916","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/simbiosiindustrial.com\/es\/wp-json\/wp\/v2\/pages\/916","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/simbiosiindustrial.com\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/simbiosiindustrial.com\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/simbiosiindustrial.com\/es\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/simbiosiindustrial.com\/es\/wp-json\/wp\/v2\/comments?post=916"}],"version-history":[{"count":8,"href":"https:\/\/simbiosiindustrial.com\/es\/wp-json\/wp\/v2\/pages\/916\/revisions"}],"predecessor-version":[{"id":958,"href":"https:\/\/simbiosiindustrial.com\/es\/wp-json\/wp\/v2\/pages\/916\/revisions\/958"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/simbiosiindustrial.com\/es\/wp-json\/wp\/v2\/media\/810"}],"wp:attachment":[{"href":"https:\/\/simbiosiindustrial.com\/es\/wp-json\/wp\/v2\/media?parent=916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}