Tax on coal
Skip information indexGeneral information
Obtain information on the basic elements of the Tax
Coal Tax is an indirect tax levied on the consumption of coal in the territory where it is applied.
This tax is regulated in Heading III of Law 38/1992, on Excise Duties (Articles 75 to 88), developed by Articles 138 to 141 bis of the Regulation on Excise Duties, approved by Royal Decree 1165/1995, dated 7 July.
The tax is applied throughout the Spanish territory, except in the Autonomous Community of the Canary Islands and the Cities of Ceuta and Melilla.
The tax is required without prejudice to the regional tax regimes of concert and economic agreement in force, respectively, in the Territories of the Basque Country and in the Foral Community of Navarra.
The taxable persons are taxpayers of the tax: producers or extractors, importers or intra-Community purchasers of coal and business resellers who make sales or deliveries subject to the tax.
The tax is accrues at the time the coal is made available to purchasers or for self-consumption .
The tax base is made up of the energy power of coal, expressed in gigajoules.
The tax will be levied according to the following tax types :
-
Coal intended for professional uses (except generation and cogeneration of electrical energy): 0.15 euros per gigajoule
-
Coal intended for other uses: 0.65 euros per gigajoule
The taxable event is constituted by the putting coal into consumption within the scope of application of the tax.
It is considered as putting coal into consumption:
-
The first sale or delivery of coal in the territorial scope of the tax
-
Coal self-consumption (use or consumption of coal by producers or extractors)
However, and as provided in article 78 of the Excise Tax Law, the first sale or delivery of coal that involves its shipment outside the territory of application of the tax by the producer, extractor, intra-community purchaser or importer is not subject to the tax. with certain conditions.
The self-consumption of coal carried out by producers or extractors in their facilities and directly linked to the performance of these activities is also not subject to the tax.