Tax on coal

Refunds in the Tax on Coal

Refund cases

Article 80 of the Law on Excise Duties recognises the right to a refund on Coal Tax previously paid by entrepreneurs who send coal to a destination outside the territorial scope of application of the tax.

Return requirements

If you are an entrepreneur or professional who has sent coal for which you have paid the tax, you must meet the following requirements in order to obtain a refund:

1. You must prove the shipment in accordance with the provisions of article 78.2 of the Excise Taxes Law:
   • If the shipment is destined for another EU Member State, you must prove, upon request, that the recipient of the coal is a company registered for that purpose in the Member State concerned, in accordance with the regulations laid down by that Member State, and that the coal has been received by the consignee
   • If the shipment takes place to a destination outside the territorial scope of application of the tax other than the above or to the Canary Islands, you must prove the export or shipment of the coal to the Canary Islands by means of the corresponding customs documentation
2. You must prove the prior payment of the tax dues by means of a copy of the corresponding tax declaration for the interested party.

However, if you are the employer who made the shipment and you are not a taxable person or liable for payment, the payment of the tax will be accredited by means of the invoice stating the payment of the taxes where you appear as the recipient of the payment.

Amount of the refund

The amount of tax refunded shall be the same as the amount of tax paid.

Request for refund

The refund shall be requested from the Management Office corresponding to the tax domicile of the beneficiary, within the first twenty days following the end of each calendar quarter.