2022 Special and environmental taxes
Tax on the value of electricity production
Main tax developments introduced by Royal Decree-Law 20/2022
With effect from 1 January 2023, pursuant to Article 5 of Royal Decree-Law 20/2022 of 27 December, for the 2023 fiscal year, the tax base for the value of electricity production will be constituted by the total amount that must be received from the taxpayer by the Production and incorporation into the electrical energy system, measured in central bars, for each installation, in the reduced tax period in the remuneration corresponding to electricity incorporated into the system during the financial year.
For the purposes of calculating the instalment payments corresponding to the four quarters of 2023, the value of electricity production, measured in central bars, and incorporated into the electrical system during that period, will be zero euros.
Effective from 1 January 2023, pursuant to Article 2 of Royal Decree-Law 20/2022 of 27 December, the first Additional Provision of Royal Decree-Law 29/2021, of 21 December, is amended to extend the application of the reduced tax rate of 0.5 % in the Special Electricity Tax until 31 December 2023.
New feature with regard to the allocation of management skills for the tax on waste disposal in landfills, the incineration and the co-incineration of waste, the following modifications of the laws on the transfer of taxes from the State to the Autonomous Communities of Andalusia, Canary Islands have been published in the Official State Gazette , Catalonia, Galicia, Balearic Islands and Valencia.
The Regional Registry of the Tax on the deposit of waste in landfills, the cremation, has been open since 20 December 2022 and the co-incineration of waste, approved by Law 7/2022, of 8 April, contaminated waste and soil for a circular economy (Official State Gazette 9-abril-2022)
The FAQ document related to the Special tax on non-reusable plastic packaging included in the Help section of the Special tax on non-reusable plastic packaging has been modified.
New changes have been included in the Stock Accounting section, Help:
- It has been included, for the G5 activity ( Representative of the taxpayer for the tax on fluorinated greenhouse gases not established in Spanish territory, ) data of the person represented (Document number, Name/Company name) obtained from the CAF census.
- The web services documentation and accounting guide have been updated:
- Minor changes in web services, to solve minor errors and add the data of the person represented in activity G5.
- Documentation has been included on the import of multiple entries by file.
- The procedure and procedures for e " Accounting for Gas Stock have been published in production Fluorinated Greenhouse Gas (since 1 September 2022) . "remember that the tax returns must be filed from the third and fourth quarters of 2022 onwards. 2023
Tax on waste disposal in landfills, incineration and co-incineration of waste
A webinar will be held on 13 December related to the Waste Disposal Tax in landfill, the incineration or co-incineration of waste, which will begin at 10: 00 pm. You can find more information on the information document.
You can download the informative document.
New accounting changes/Stock Log Book have been included.
- RP activity (Taxpayer representative not established in Spanish territory referred to in Article 82,7 of the Contaminated Waste and Soil Act) has been included.
- Due to its characteristics, it is included in the Stock Log Book.
- This activity has associated data from the person represented (Document number, Name/Company name) obtained from the PIC census.
- The documentation of web services and accounting guide/stock log book have been updated.
- Minor changes in web services, to solve minor errors, and add the details of the person represented in RP activity.
- Documentation has been included on the import of multiple entries per file.
- Correction of table values for concepts from manufacturers.
- Additional description has been included in the regime table.
In the Official State Gazette of 22 November 2022, Order HPF/1123/2022 of 18 November has been published, amending Order HAP/2328/2014 of 11 December, approving forms 591 "Tax on the value of electricity production. Annual tax return on operations with taxpayers "and 588" Tax on the value of electricity production. Self-assessment for cessation of activity from January to October "and the form and procedure for its presentation are established.
Presentations of the webinar on the Special Tax on non-reusable plastic packaging are now available. You can find them in the help section of the Special Tax on non-reusable plastic packaging.
Excise tax on non-reusable plastic packaging
A webinar will be held on 21 November 2022 related to the Special Tax on Non-reusable plastic packaging, which will begin at 10: 00. The capacity is limited, with the available spaces being completed. Presentations will be available at the Tax Agency's E-Office after the webinar is held.
You can download the informative document.
Accounting of inventories in the Tax on Fluorinated Greenhouse Gases
The documents have been published with the web services specification: Web services specification (8256 kB-zip)
The presentations of the Greenhouse Gas Tax Website are now available. you can find them in the Help section of the Tax on Fluorinated Greenhouse Gases (from 1 September 2022)
The section on Technical Documentation of "Special tax on non-reusable plastic packaging" has been published to access testing environment, documentation on web services and a supply guide for interested establishments can be used to familiarize themselves with the system and supply format.
To carry out the tests, a PIC for tests must be requested from the Tax Agency in the inbox atenusu@correo.aeat.es , indicating the NIF of the certificate with which it would carry out these tests and the activity:
- FP: Manufacturers, stock accounting.
- AP: Community buyers, stock log book.
Includes documentation 1,0 of the web services. The IEPD5V1 help web service that includes obtaining aggregate information is not included in this documentation in the current version will be included in subsequent versions and interested taxpayers will be able to obtain the same information on the homepage of the accounting statements.
Professional diesel/agricultural diesel refunds
Order HFP/941/2022, of 3 October, has been published, which establishes the procedure for the refund partial Tax on Hydrocarbons for professional diesel and amending Order EHA/993/2010 of 21 April, which establishes the procedure for the partial refund of the Hydrocarbons Tax paid by farmers and ranchers.
Enters into force on 6 October 2022.
It has been published in the "New Years Help section. Tax on Fluorinated Greenhouse Gases (from 1 September 2022) (https://sede.agenciatributaria.gob.es/Sede/en_gb/impuestos-especiales-medioambientales/nuevo-impuesto-sobre-gases-fluorados-invernadero.html "access to the test environment and a supply guide for those establishments interested can become familiar with the system and supply format.
To carry out the tests, a CAF of tests must be requested from the Tax Agency, in the inbox atenusu@correo.aeat.es , indicating the NIF of the certificate with which it would carry out these tests.
Further information on the supply will be included in the next few days through web services that define access and supply standards through this channel.
Tax on Fluorinated Greenhouse Gases
The webinar on the Tax on Fluorinated Greenhouse Gases planned for 30 September 2022 is postponed to 6 October 2022 at 10: 00.
You can download the informative document.
Excise tax on non-reusable plastic packaging
The following email address is available to ask questions or questions about the application of the new Special Tax on Non-reusable plastic packaging applicable from 1 January 2023:
Tax on Fluorinated Greenhouse Gases (from 1 September 2022)
Article 5 of Act 16/2013 of 29 October, which regulates the tax on Fluorinated Greenhouse Gases, has been substantially amended with effect from 1 September 2022.
For this reason, the Tax Agency website is available:
- The information and regulations that allow us to know the modification of this tax:
Tax Agency: New tax on fluorinated greenhouse gases
- Electronic procedures for the authorisation and registration for the purposes of this new tax:
Tax Agency: Territorial Register of the Tax on Fluorinated Greenhouse Gases
- A mailbox for asking questions or questions about the application of the tax applicable from 1 September 2022:
The Regulations on the Tax on Fluorinated Greenhouse Gases have been published and the Order approving Form 587 "Tax on Fluorinated Greenhouse Gases. Self-assessment "and form A23" Tax on Fluorinated Greenhouse Gases. Refund request. " Enter into force on 1 September 2022.
In the Official State Gazette of 9 July 2022, Act 14/2022 of 8 July has been published, amending Act 19/2013, of 9 December, on transparency, access to public information and good governance, in order to regulate the statistics of micro-enterprises, small and medium-sized enterprises (SMEs) in the public procurement under which Act 16 / 2013, of 29 October, establishing certain measures in the field of environmental taxation and adopting other tax and financial measures, regulating the tax on the Fluorinated Greenhouse Gases, and repealing the Regulations on the Tax on Fluorinated Gases of a Greenhouse Effect, approved by Royal Decree 1042/2013 of 27 December
Tax on the value of Electricity Production
Main tax developments introduced by Royal Decree-Law 11/2022.
With effect from 26 June 2022, a rule has been added to determine the tax base for the Value of electricity production in related operations and the suspension of the Electricity Production Value Tax has been extended throughout 2022.
With effect from 26 June 2022, pursuant to Article 17 of RDL 11/2022 of 25 June, the application of the reduced tax rate of 0.5% has been extended in the Special Electricity Tax (replacing the tax rate of 5.11269632%) throughout 2022.
New informative documents relating to the contents of the Special Tax on non-reusable plastic packaging are available, as well as the self-assessment and refund application forms, in the contents of the Special Tax on Non-reusable plastic packaging.
Professional diesel: Monthly payment of refunds
In accordance with the provisions of Article 8 of Order HAP/290/2013 of 19 February, which establishes the procedure for the partial refund of the Hydrocarbons Tax for the consumption of professional diesel, as amended by Royal Decree-Law 6/2022 of 29 of March, of this modification, refunds on the tax corresponding to acquisitions of professional diesel made from 1 April 2022 will be paid at the end of each calendar month.
The campaign for refunds for May will be opened on 10 June 2022, and it will include refunds corresponding to the 2022 period, which will include the supplies that have been submitted to the Tax Agency until 05 June 10. 2022
In the Official State Gazette of 9 April 2022, Law 7/2022 of 8 April on contaminated waste and soil for a circular economy has been published, which, under Title VII, regulates two new environmental taxes: The Special Tax on Non-reusable plastic packaging (Articles 67 to 83, inclusive) and the Tax on the deposit of waste in landfills, the incineration and co-incineration of waste (Articles 84 to 97, inclusive). Both taxes will enter into force on January 1, 2023. "
New in application of Council Directive 92/83/EEC of 19 October 1992: Accreditation of the status of authorised establishment that meets the requirements for being considered as "small" and "independent "for the purposes of applying the reduced tax rates approved by other Member States for alcoholic beverages placed on consumption in their territorial scope.
Final Provision fifteen of Royal Decree-Law 6/2022, of 29 March, adopting urgent measures within the framework of the National Plan to respond to the economic and social consequences of the war in Ukraine has modified Article 8 of Order HAP/290 / 2013, of 19 February, which establishes the procedure for the partial refund of the Hydrocarbons Tax for the consumption of professional diesel.
The application, in accordance with Royal Decree Law 6/2022 of 29 March, of a discount of €0.20 in the public sale price for each litre or kilo (in the case of CNG and LNG), provided to any natural or legal person in retail establishments of gasoline, gas oils A, A + and B, marine diesel, LPG, CNG, LNG, biofuels and AdBlue additive.
Collaborating retail establishments may request an advance on account in April, in accordance with the average monthly sales data for 2021, as well as the corresponding monthly refunds of the discounts or discounts applied to their sales in April, May and June 2022.
By means of the Sixth Final Provision of Royal Decree-Law 6/2022 of 29 March, adopting urgent measures in the framework of the National Plan for the Response to the Economic and Social Consequences of the War in Ukraine extends the reduction of the Special Tax rate on Electricity from 5.11269632% to 0.5% until 30 June 2022. Consequently, for 2022, the tax rate of the Special Electricity Tax applicable to taxable events accrued between 1 January and 30 June is 0.5%
By means of the Sixth Final Provision of Royal Decree-Law 6/2022 of 29 March, adopting urgent measures in the framework of the National Plan for the Response to the Economic and Social Consequences of the War in Ukraine extends the suspension of the Value of Electricity Production Tax until 30 June 2022. Consequently, for 2022, the gross tax base and the amount of instalment payments will not be taken into account. of the Electricity Production Value Tax, the remuneration corresponding to electricity incorporated into the system during the first two calendar quarters of the year
The definitions of the SILICIE services have been updated because the Tax Agency plans to close the current system of the Web Services Test Environment (www7), enabling new servers for this function. This closure is scheduled for Monday, 21 March. The message schemes and the corresponding technical documentation have been adapted to update the references to the tests in this environment. This change does not change at all the operation of the services in the real production environment that must continue to work without having to modify anything, and it only affects those who are using this pre-production environment, forcing a small change in the URLs of the Endpoints used.
The definitions of the Tax Mark services have been updated because the Tax Agency plans to close the current system of the Web Services Test Environment (www7), enabling new servers for this function. This closure is scheduled for Monday, 21 March. The message schemes and the corresponding technical documentation have been adapted to update the references to the tests in this environment. This change does not change at all the operation of the services in the real production environment that must continue to work without having to modify anything, and it only affects those who are using this pre-production environment, forcing a small change in the URLs of the Endpoints used.
In addition, establishments have a new service for consulting the information that has been adhered to them, which will allow them to consult and download all the information associated with the packaging that they have previously sent to the Tax Agency.
On 9 March, the definitions of the EMCS services were updated because the Tax Agency plans to close the current system of the Web Services testing environment, enabling new servers for this function. This closure is scheduled for Monday, 21 March.
The message schemes Version 3,2 and the corresponding technical documentation have been adapted to update the references to the tests in this environment.
This change does not change the operation of the services in the real production environment, which must continue to operate without the need to modify nothing, and it only affects those who are using this pre-production environment, forcing a small change in the URLs of the Endpoints used.
Provisions of Council Directive 2020/262/EU establishing the general special tax regime.
The application of the tax rate of 0.5% of the Special Electricity Tax established in Additional Provision Six of Royal Decree-Law 17 is extended / 2021, until 30 April 2022 and rules are established for determining the gross tax base and calculating the instalment payments paid in the Value of Electricity Production Tax.