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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

6.1.1.1 Self-assessments, declarations of operations and refund requests

Special Tax on Alcohol and Alcoholic Beverages

  • Beer. Form 561 : Beer Tax. Declaration-Settlement. Form 558 : Beer Tax. Declaration of operations in beer factories and tax warehouses.

  • Wine and Fermented Beverages . Model 553 : Tax on Wine and Fermented Beverages. Declaration of operations in factories and tax warehouses of wine and fermented beverages.

  • Intermediate Products . Model 562 : Tax on intermediate products. Declaration-Settlement. Model 555 : Tax on Intermediate Products: Declaration of operations in factories and bonded warehouses for Intermediate Products. Model 556 : Tax on intermediate products. Declaration of operations in factories and tax warehouses of intermediate products in Article 32 of Law 38/1992.

  • Alcohol and Derived Beverages. Form 563 : Tax on Alcohol and Derived Beverages: Declaration-Settlement. Form 554 : Tax on Alcohol and Derived Beverages. Declaration of operations in alcohol factories and tax warehouses. Form 557 : Tax on Alcohol and Derived Beverages. Declaration of operations in factories and tax warehouses of derived beverages. Form 559 : Tax on Alcohol and Derived Beverages. Artisanal and Harvester Distillation Regime. Declaration-Settlement.

  • For all these taxes . Model 524 : Application for refund of the Tax on Alcohol and Alcoholic Beverages (to be submitted in all cases of refund referred to in articles 54 and 80 of the Regulations on Excise Taxes) .

Special Tax on Hydrocarbons

  • Model 581 : Hydrocarbon tax. Declaration-Settlement (for settlement periods starting from January 1, 2013. Model 564 : Hydrocarbon tax. Declaration-Settlement (for previous settlement periods). Model 582 : Hydrocarbon tax. Streamlining for forwarding of products to another Autonomous Community. Model 570 . Hydrocarbon tax. Declaration of operations in factories and bonded warehouses for hydrocarbons. Model 572 : Hydrocarbon tax. Application for refund of the Hydrocarbon Tax (to be submitted in the refund cases referred to in articles 109 and 111 of the Excise Tax Regulations).

Special Tax on Tobacco Products

  • Model 566 : Charging tax on tobacco products Tax return-Settlement Declaration-Settlement. Model 580 : Charging tax on tobacco products Tax return-Settlement Statement of operations in factories and tobacco product tax warehouses.

All Manufacturing Excise Taxes

  • Model 506: Special Manufacturing Taxes. Request for refund for introduction into a tax warehouse (to be submitted in the case referred to in article 8 of the Excise Tax Regulations). Model 507 : Special Manufacturing Taxes. Request for refund in the guaranteed shipping system (to be submitted in the case referred to in article 9 of the Excise Tax Regulations). Model 508: Special Manufacturing Taxes. Request for refund in the distance sales system (to be submitted in the case referred to in article 10 of the Excise Tax Regulations) Form 548 : Special Manufacturing Taxes. Informative declaration of transferred quotas (to be submitted by owners of factories and tax warehouses of alcohol and alcoholic beverages, hydrocarbons and tobacco products, for operations carried out on behalf of others on products subject to Special Manufacturing Taxes). Model 590 : Special Manufacturing Taxes. Request for refund for export or shipment (of alcohol, alcoholic beverages, hydrocarbons and tobacco products, to be submitted in the cases referred to in articles 7 and 57.4 of the Special Tax Regulations)