Data relating to other taxes
Skip information indexCoal Special Tax
The introduction of coal consumption throughout the Spanish territory, except in the Autonomous Community of the Canary Islands and the Cities of Ceuta and Melilla.
Yes, you must be registered in the Census of Entrepreneurs, Professionals and Withholders, caused through form 036, in the heading corresponding to the activity and communicate the Obligation to present an annual summary declaration of operations of the Special Tax on Coal.