2023 News on special and environmental taxes
Tax on the value of electricity production
Article 23 of the Royal Decree – Law 8/2023, of December 27, which adopts measures to address the economic and social consequences derived from the conflicts in Ukraine and the Middle East, as well as to alleviate the effects of the drought, reduces the tax base of the Tax on the Value of Electrical Energy Production of the fiscal year 2024 for the amount of half of the remuneration corresponding to the electricity incorporated into the system during the first calendar quarter and a quarter of the remuneration corresponding to the electricity incorporated into the system during the second calendar quarter. This reduction must be taken into account for the calculation of the corresponding installment payments .
(Provision 26452 of BOE no. 310 of 2023)
Electricity tax
Article 22 of Royal Decree – Law 8/2023, of December 27, which adopts measures to address the economic and social consequences derived from the conflicts in Ukraine and the Middle East, as well as to alleviate the effects of the drought, modifies the tax rate of the Special Tax on electricity which, since 1 from January 2024 to March 31, 2024, is set at 2.5 percent and, from April 1, 2024 to June 30, 2024, at 3.8 percent. In both cases, article 99 of Law 38/1992, of December 28, on Special Taxes, applies.
( Provision 26452 of BOE No. 310 of 2023 )
Order PJC/1318/2023, of December 7, which approves the tracers and markers that must be incorporated into certain hydrocarbons for the application of the reduced rates established in Law 38/1992, of December 28, on Taxes Specials includes two transitional provisions, to regulate the transition of the old marker provided for in Order PRE/1724/2002, of July 5 (Solvent Yellow 124) to the new marker (ACCUTRACE™ PLUS).
Starting next January 1, 2024, only the cancellation of accounting entries whose movement date corresponds to the current calendar year and the previous calendar year will be allowed.
Likewise, only the presentation of accounting entries, new or replacing a canceled entry, whose movement date corresponds to the current calendar year and the previous calendar year, will be admitted.
During the year 2024, only the cancellation and supply of seats whose movement date corresponds to the years 2023 and 2024 will be admitted.
The Accounting Supply Guide/Stock Record Book within Technical Documentation has been updated, which includes new features compared to the previous version:
- The Document Number field has been expanded from 15 to 35 characters so that identifiers longer than 15 characters from certain countries can be included in the accounting entry fields.
- The web services documentation has been updated for those establishments that are already integrated and need to adapt their supply programs.
- The limit for submitting entries per file import has been extended to 50,000 entries.
Special manufacturing taxes: alcohol, tobacco and hydrocarbons
In the BOE of June 14, 2023, Royal Decree 443/2023, of June 13, is published, which approves the Regulation that develops tax exemptions related to the Armed Forces of the Member States of the European Union affected by a defense effort in the field of the common security and defense policy and the procedure for its application is established, and by which the Excise Tax Regulation is modified, approved by Royal Decree 1165/1995, of July 7.
With effect from July 1, 2022, the Regulation is approved by which the tax exemptions relating to the Armed Forces of the Member States of the European Union affected by a defense effort in the field of the common security and defense policy are developed and the procedure for its application is established
With effect from January 1, 2022, article 57 ter is introduced in the Excise Tax Regulations that regulate the Self-Certification of small independent producers of alcoholic beverages.
In the BOE of May 9, 2023, Law 11/2023, of May 8, transposing European Union Directives on the accessibility of certain products and services, is published. migration of highly qualified people, tax and digitalization of notarial and registry actions; and which modifies Law 12/2011, of May 27, on civil liability for nuclear damage or damage caused by radioactive materials, which modifies the Law and Regulation of Special Taxes.
Excise tax on non-reusable plastic packaging
The possibility has been incorporated that the declarations of Accounting/Stock Record Book can be corrected in the Electronic Office, once they have been presented, through the following actions:
- Cancellation of declaration: the declaration is canceled to recreate a new declaration supplying all the entries.
- Roll back to draft: allows you to return the return to Draft status, allowing you to cancel incorrect entries, provide new entries and resubmit the return.
Both functions can only be carried out before the end of the deadline for submitting the declaration. Once this period has ended, you must go to your management office to carry out these functions if you deem it appropriate.
Given that Order HFP/1314/2022 establishes a transitional period for the presentation of the declarations for the first half of 2023, which ends on July 31, it is considered that these actions can be carried out in the accounting declarations/stock record book. submitted up to that date.
Tax markings
Informative note on the period of validity of the old tax seals attached to derived beverages 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 waste manager and carried out acquisition, import, intra-community acquisition, sale or delivery or self-consumption operations of fluorinated greenhouse gases, remember that You must submit, during the month of March 2023, a "summary declaration of operations with fluorinated greenhouse gases" for said operations.
Form 586. Informative Tax Return. Fluorinated Gases
EMCS. Guaranteed shipping procedure
As of February 13, 2023, the new Phase-4 of the intra-community EMCS begins and includes intra-community movements of products subject to special manufacturing taxes carried out by the guaranteed shipping system.
From this date, new Form 503 declarations will not be accepted.
An Information Note has been published on the procedures to be followed in relation to the use of the guaranteed shipments procedure, registration of certified shippers and certified recipients, circulation, guarantees.
You can download the informative document .
Next Monday February 13, 2023 the new Phase-4 of the Intra-Community EMCS will begin, the main novelty of which is that it expands the scope of its operations, absorbing the current Guaranteed Movements (Model-503) for dispatch to consumption, along with those already managed in the Suspensive Regime.
For these Guaranteed Movements, new figures have been created, within the Special Tax censuses, for certified operators, both regular and occasional.
A new Version-4 of the web services to be used by operators for both tax regimes has also been published.
Operators who work with web services and wish to declare guaranteed shipping operations must adapt their system to this new Version-4 and register their subscription in the Inbox.
The current versions V3 and V3.2 will continue to operate, exclusively covering the current movements in the Suspensive Regime.
The new documentation for each service has been published at the link Web Services. Technical documentation PHASE 4 , within section Technical information .
As of the entry into operation of this new Phase-4, on February 13, new declarations of the Form-503 , actions for existing declarations remaining open until December 31, 2023.
From that date only the consultation options will remain.
Excise tax on non-reusable plastic packaging
In the BOE of December 30, 2022, Order HFP/1314/2022, of December 28, was published, approving model 592 "Special tax on non-reusable plastic containers. Self-assessment." and model A22 "Special tax on non-reusable plastic containers. Request for return", the form and procedure for its presentation are determined, and the registration in the Territorial Registry, the accounting and the presentation of the stock registry book are regulated.
Tax on waste disposal in landfills, incineration and co-incineration of waste
In the BOE of December 30, 2022, Order HFP/1337/2022, of December 28, was published, approving model 593 "Tax on the deposit of waste in landfills, incineration and co-incineration of waste. Self-assessment." of inscription.