2023 Special and environmental taxes
Special manufacturing taxes: alcohol, tobacco and hydrocarbons
In the Official State Gazette of 14 June 2023, Royal Decree 443/2023 of 13 June is published, by the approving the Regulation implementing the tax exemptions relating to the Armed Forces of the Member States of the European Union affected a defence effort within the scope of the common security and defence policy and the procedure for its application is established, and by which the Regulation on Special Taxes, approved by Royal Decree 1165/1995 of 7 July, has been amended.
With effect from 1 July 2022, the Regulation on the development of tax exemptions for the Armed Forces of the Member States of the European Union affected by a defence effort in the field of the common security and defence policy is approved and the procedure is established for its application
Effective as of 1 January 2022, article 57 ter is introduced in the Special Taxes Regulation that regulates the Self-certification of small producers independent of alcoholic beverages.
In the Official State Gazette of 9 May 2023, Act 11/2023 of 8 May is published on the transfer of European Union Directives on accessibility of certain products and services, migration of highly qualified persons, tax and digitization of notarial and registry actions; And amending Act 12/2011 of 27 May on civil liability for nuclear damage or damage caused by radioactive materials, which amends the Law and the Regulation on Special Taxes.
Excise tax on non-reusable plastic packaging
The possibility has been added that the Accounting/Stock Log declarations can be corrected in the E-Office, once they have been filed, by means of the following actions:
- Cancellation of the tax return: The tax return is cancelled to create a new tax return, providing all the entries.
- Draft reforester: It allows the declaration to be left in Draft status again, and the incorrect entries can be cancelled, new entries supplied and the return to be filed again.
Both functions may only be performed before the end of the period for filing the tax return. Once this period has ended, you must contact your management branch to carry out these functions if you consider it appropriate.
Since Order HFP/1314/2022 establishes a transitional period for filing the tax returns for the first half of 2023, which ends on 31 July, these actions can be carried out in the accounting returns/stock register filed up to that date.
Tax markings
Informative note on the period of validity of the old associated alcoholic beverages derived from January 2023. You can download the informative document
Tax on Fluorinated Greenhouse Gases
If between January 1 and August 31, 2022 you were a manufacturer, importer, intra-community acquirer, reseller or manager of waste and you carried out operations to purchase, import, intra-Community acquisition, sale or delivery or self-supply of fluorinated greenhouse gases, remember that you must submit, during March 2023, a "recapitulative declaration of operations with fluorinated greenhouse gases" for these operations.
Form 586. Informative Tax Return. Fluorinated Gases
EMCS. Guaranteed shipping procedure
From 13 February 2023, the new Fase-4 of the intra-community EMCS began and included the intra-Community movements of products subject to special manufacturing taxes made by the guaranteed shipping system.
As from this date, no new Form 503 declarations will be accepted.
An informative note has been published on the procedures to be followed in relation to the use of the guaranteed shipments procedure, the registration of certified consignor and certified consignee, circulation and guarantees.
You can download the informative document.
On Monday 13 February 2023, the new Fase-4 of the Intra-Community EMCS will be launched, the main new feature of which is that it is extensive the scope of its operations, absorbing the current Guaranteed Movements (Modelo-503) of consumer dispatch, together with those already managed in the Suspensive Regime.
For these Guaranteed Movements, new figures have been created, within the Special Taxes censuses, for certified operators, both common and occasional.
New Versió n-4 of the web services to be used by operators for both tax schemes has also been published.
Operators working with web services and wishing to declare guaranteed shipping operations must adapt their system to this new Versió n-4 and register their subscription in the Entry Stop.
The current versions V3 and V3.2 will continue to operate, exclusively, protecting the current movements in the Suspensive Regime.
The new documentation for each service has been published in the Web Services link. Technical documentation PHASE 4 , within the Technical information section.
As from the entry into force of this new Fase-4, on 13 February, no new tax returns of the Modelo-503 will be accepted , with the shares remaining open for the existing tax returns until 31 December 2023.
From that date only the query options will be left.
Excise tax on non-reusable plastic packaging
In the Official State Gazette of 30 December 2022, Order HFP/1314/2022 of 28 December was published, approving Form 592 "Special tax on non-reusable plastic packaging. Self-assessment. "And form A22" Special tax on non-reusable plastic packaging. Return request, "the form and procedure for filing is determined, and the registration in the territorial registry, the keeping of accounting records and the presentation of the Stock Register book are regulated.
Tax on waste disposal in landfills, incineration and co-incineration of waste
In the Official State Gazette of 30 December 2022, Order HFP/1337/2022 of 28 December was published, approving Form 593 "Tax on the deposit of waste in landfills, incineration and co-incineration of waste. "The form and procedure for filing the tax return is established. The entry in the Regional Register of Taxpayers for the Tax on the deposit of waste in landfills, incineration and co-incineration of waste is regulated and the self-assessment card form is approved.