Tax on coal
Skip information indexAssessment, payment of tax and other formal obligations
Find out about the main tax obligations relating to this tax
Taxpayers are obliged to submit a quarterly declaration-settlement of the tax due and pay the tax debt.
The settlement period is the calendar quarter, and the self-assessment corresponding to each settlement period must be submitted within the first 20 calendar days following the end of the quarter in which the accruals occurred.
The self-assessment model of the Coal Tax is Model 595, approved by Order EHA/3947/2006, of December 21, which approves the models, deadlines, requirements and conditions for the presentation and entry of the declaration-settlement and the annual summary declaration of operations of the Special Tax on Coal and the Order of June 15, 1995 is modified, in relation to the deposit entities that provide the service of collaboration in collection management.
The self-assessment tax return must be filed electronically via the Internet.
The self-assessment may be submitted by the taxpayer themselves or through social partners.
Annual summary statement of operations
Taxable persons are required to submit an annual summary declaration of operations carried out with the products subject to the tax.
To do so, they must submit the declaration model 596 , available on the Tax Agency's website within the first twenty days following the year in which the same refers. This declaration can only be submitted electronically.
Registration in the Territorial Registry
You must request registration in the Territorial Registry of the Special Tax Management Office in the following cases:
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If you are a taxable person of the tax, being obliged to present self-assessments and annual declarations of operations
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If you are a beneficiary of the application of the reduced tax rate for the professional use of coal
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If you are a beneficiary of the exemption cases provided for in article 79 of the Special Tax Law, except for coal intended for use as fuel in the domestic or residential sphere.
Once the registration has been made, the Management Office will assign and communicate the registration identification card, which will contain the Coal Activity Code (CAC).
If you are a beneficiary of the reduced rate or of the exemption cases, you must show your supplier the registration card so that the tax benefit can be applied to the delivery of coal.