2022 News on special and environmental taxes

News regarding the attribution of management powers of the Tax on the deposit of waste in landfills, incineration and co-incineration of waste, the following modifications to the laws on the transfer of taxes from the State to the Autonomous Communities have been published in the BOE from Andalusia, the Canary Islands, Catalonia, Galicia, the Balearic Islands and the Valencian Community.

Since December 20, 2022, the application for registration of the Territorial Registry of the Tax on the deposit of waste in landfills, incineration and co-incineration of waste, approved in Law 7/2022, of April 8, on waste and soil, has been open. contaminated for a circular economy (BOE April 9, 2022)

The Frequently Asked Questions document related to Special tax on non-reusable plastic containers collected in the Help section of has been modified ##2##Special tax on non-reusable plastic containers. ##3##

New changes have been included in inventory accounting, in the Help section:

• It has been included, for activity G5 ( Representative of taxpayer of the Tax on fluorinated greenhouse gases not established in Spanish territory, ) data of the represented person (document number, name/company name) obtained from the CAF census.
• The web services documentation and accounting guide have been updated:
  • Minor changes to the web services, to solve minor errors and add the data of the represented party in G5 activity.
  • Documentation has been included on the import of multiple entries per file.
• The procedure and procedures for and " have been published in production ##3##Fluorinated Greenhouse Gas Stock Accounting (from September 1, 2022) ##5####4##". Please note that the returns for the third and fourth quarter of 2022 must be submitted as of January 2023.

New changes have been included in the accounting/Stock Record Book.

• The RP activity (Representative of taxpayer not established in Spanish territory referred to in article 82.7 of the Law on Waste and Contaminated Soils) has been included.
  • Due to its characteristics, it is included in the Stock Record Book.
  • This activity has associated data of the represented person (document number, name/company name) that is obtained from the CIP census.
• The web services documentation and accounting guide/stock record book have been updated.
  • Minor changes in web services, to solve minor errors, and add the data of the represented person in RP activity.
  • Documentation on the import of multiple entries per file has been included.
• Correction of table values of Manufacturers concepts.
• Additional description has been included in the regimen table.

In the BOE of November 22, 2022, Order HPF/1123/2022, of November 18, which modifies Order HAP/2328/2014, of December 11, which approves the models 591 «Tax on the value of the production of electrical energy. Annual declaration of 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.

The webinar presentations 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 containers.

The presentations of the Webinar on the Tax on Fluorinated Greenhouse Gases are now available. You can find them in the Help section of the Tax on Fluorinated Greenhouse Gases (as of September 1, 2022)

Access to the test environment, documentation on web services and a supply guide for those establishments has been published in the Technical Documentation section of " Special tax on non-reusable plastic containers " Interested parties can become familiar with the supply system and format.
To carry out the tests, a CIP of tests must be requested from the AEAT in the mailbox atenusu@correo.aeat.es , indicating the NIF of the certificate with which you would perform these tests and the activity:

• FP: Manufacturers, stock accounting.
• AP: Community acquirers, stock record book.

Documentation 1.0 for web services is included. The IEPD5V1 help web service that includes obtaining aggregated information is not included in this documentation in the current version, it will be included in later versions and interested taxpayers will be able to obtain the same information on the initial page of the accounting statements.

It has been published in the help section of "New. Tax on Fluorinated Greenhouse Gases (as of September 1, 2022) ( https://sede.agenciatributaria.gob.es/Sede/en_gb/impuestos-especiales-medioambientales/nuevo-impuesto-sobre- fluorinated-greenhouse-gases.html " access to the testing environment and a supply guide so that interested establishments can become familiar with the system and supply format.

To carry out the tests, you must request a CAF for tests from the AEAT, in the mailbox atenusu@correo.aeat.es , indicating the NIF of the certificate with which you would perform these tests.

In the coming days, additional information on supply through web services that defines access and supply standards through this means will be included.

The Regulation of the Tax on Fluorinated Greenhouse Gases and the Order approving model 587 "Tax on Fluorinated Greenhouse Gases" have been published. Self-assessment" and model A23 "Tax on Fluorinated Greenhouse Gases. Return request". They come into force on September 1, 2022.

In the BOE of July 9, 2022, Law 14/2022, of July 8, modifying Law 19/2013, of December 9, on transparency, access to public information and good governance, has been published. in order to regulate the statistics of micro, small and medium-sized enterprises (SMEs) in public procurement by virtue of which Law 16/2013, of October 29, which establishes certain measures regarding environmental taxation and other tax and financial measures are adopted, which regulates the Tax on Fluorinated Greenhouse Gases, and the Regulation of the Tax on Fluorinated Greenhouse Gases is repealed, approved by Royal Decree 1042/2013, of 27 December

With effect from June 26, 2022, by virtue of article 17 of RDL 11/2022, of June 25, the application of the reduced tax rate of 0.5% in the Special Tax on Electricity has been extended (replacing of the tax rate of 5.11269632%) for the entire year 2022.

New information documents relating to the content of the accounting and existence book of this tax, as well as the self-assessment and refund request models, are available in the content of the Special Tax on non-reusable plastic containers.

Law 7/2022, of April 8, on waste and contaminated soils for a circular economy was published in the Official State Gazette of April 9, 2022, which, in title VII, regulates two new environmental taxes: The special tax on non-reusable plastic containers (articles 67 to 83, both inclusive) and the tax on the deposit of waste in landfills, incineration and co-incineration of waste (articles 84 to 97, both inclusive). Both taxes will take effect on January 1, 2023."

New in application of Council Directive 92/83/EEC of October 19, 1992: Accreditation of the status of an authorized establishment that meets the requirements to be considered as “small” and “independent” for the purposes of applying the reduced tax rates approved by other Member States for alcoholic beverages offered for consumption in their territorial area. 

The fifteenth Final Provision of Royal Decree-Law 6/2022, of March 29, which adopts 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 February 19, which establishes the procedure for the partial refund of the Hydrocarbon Tax for professional diesel consumption.

Today, the application of a bonus of €0.20 on the retail price for each liter or kilo (in the case of CNG and LNG), supplied to any natural or legal person in gasoline, diesel A, A+ and B, marine diesel, LPG, CNG, LNG, biofuels and AdBlue additive.

Collaborating retail establishments may request an advance on account in April according to the average monthly sales data for 2021, as well as the corresponding monthly returns of the bonuses or discounts applied to their sales for the months of April, May and June 2022.

Through the thirty-sixth Final Provision of Royal Decree-Law 6/2022, of March 29, which adopts urgent measures within the framework of the National Plan to respond to the economic and social consequences of the war in Ukraine, the reduction is extended of the tax rate of the Special Tax on Electricity from 5.11269632% to 0.5% until June 30, 2022. Consequently, for the year 2022, the tax rate of the Special Tax on Electricity applicable to taxable events accrued between January 1 and June 30 is 0.5%.

Through the thirty-sixth Final Provision of Royal Decree-Law 6/2022, of March 29, which adopts urgent measures within the framework of the National Plan to respond to the economic and social consequences of the war in Ukraine, the suspension is extended of the Tax on the Value of Electrical Energy Production until June 30, 2022. Consequently, for the year 2022, the remuneration corresponding to the electricity incorporated into the system during the two years will not be taken into consideration to determine the tax base and the amount of the fractional payments of the Tax on the Value of Electrical Energy Production. first calendar quarters of the year

The definitions of SILICIE services have been updated because the AEAT plans to close the current test environment system for Web Services (www7), enabling new servers for that function.  This closure is scheduled for next Monday, March 21. The message schemes and the corresponding technical documentation have been adapted to update references to tests in said environment. This change does not change in any way the operation of the services in the real production environment, which must continue to function without the need to modify anything, and only affects those who are using said “pre-production” environment, forcing a small change in the URLs of the services. the Endpoints used.

The definitions of the Tax Mark services have been updated because the AEAT plans to close the current test environment system for Web Services (www7), enabling new servers for that function.  This closure is scheduled for next Monday, March 21. The message schemes and the corresponding technical documentation have been adapted to update references to tests in said environment. This change does not change in any way the operation of the services in the real production environment, which must continue to function without the need to modify anything, and only affects those who are using said “pre-production” environment, forcing a small change in the URLs of the services. the Endpoints used.
Additionally, establishments have a new service for consulting attached information, 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 March 9, the definitions of the EMCS services are updated because the AEAT plans to close the current test environment system for Web Services, enabling new servers for that function.  This closure is scheduled for next Monday, March 21.

Message schemes Version 3.2 and the corresponding technical documentation have been adapted to update references to tests in that environment.

This change does not change in any way the operation of the services in the real production environment, which must continue to work without the need to modify anything, and only affects those who are using said “pre-production” environment. , forcing a small change in the URLs of the Endpoints used.

Provisions of Council Directive 2020/262/EU establishing the general regime of excise taxes.

The application of the tax rate of 0.5 percent of the Special Tax on Electricity established in the sixth Additional Provision of Royal Decree-Law 17/2021 is extended until April 30, 2022 and rules are established for the determination of the tax base and the calculation of fractional payments in the Tax on the Value of the Production of electrical energy.