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 applies throughout Spain, except in the Autonomous Community of the Canary Islands and in the cities of Ceuta and Melilla.

The tax is levied without prejudice to the tax regimes of economic agreement and concert in force, respectively, in the Territories of the Basque Country and in the Foral Community of Navarre.

The following are taxable persons of the tax: producers or extractors, importers or intra-community purchasers of coal and resellers who make sales or deliveries subject to the tax.

The tax is accrued at the time the coal is made available to purchasers or for self-consumption.

The tax base consists of the energy power of coal, expressed in gigajoules.

The tax will be levied according to the following tax rates :

• Coal for professional uses (except for the 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 of coal into consumption within the scope of application of the tax.

The following are considered to be the consumption of coal:

• The first sale or delivery of coal within the territorial scope of the tax

• Self-consumption of coal (use or consumption of coal by producers or extractors)

However, according to 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 tax, under certain conditions.

Self-consumption of coal by producers or extractors in their facilities and directly linked to the performance of these activities is also not subject to the tax.