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Tax on coal

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Assessment, 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 the Model 595, approved by Order EHA/3947/2006, dated December 21, approving the models, deadlines, requirements and conditions for the presentation and payment of the declaration-settlement and the annual summary declaration of operations of the Special Tax on Coal and modifying the Order of June 15, 1995, in relation to the deposit entities that provide the service of collaboration in the 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

Taxpayers are required to submit an annual summary declaration of transactions carried out with the products subject to the tax.

To do so, they must submit the declaration form 596 , available on the Tax Agency website within the first twenty days following the year to which it refers. This declaration may only be submitted electronically.

Registration in the Territorial Registry

You must apply for registration in the Territorial Registry of the Special Tax Management Office in the following cases:

  • If you are a taxpayer, you are required to submit self-assessments and annual declarations of operations

  • If you are a beneficiary of the application of the reduced tax rate for the professional use of coal

  • If you are a beneficiary of the exemption assumptions provided for in article 79 of the Excise Tax Law, except for coal intended for use as fuel in domestic or residential areas.

Once registration has been completed, the Managing Office will assign and communicate the registration identification card, which will include the Coal Activity Code (CAC).

If you are a beneficiary of the reduced rate or exemption, you must show your supplier the card proving your registration so that the tax benefit can be applied to the delivery of coal.