2023 News on Excise and Environmental Taxes
Tax on the value of electricity production
Article 23 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, reduces the tax base of the Tax on the Value of Electrical Energy Production for the year 2024 by the amount of half of the remuneration corresponding to electricity incorporated into the system during the first calendar quarter and a quarter of the remuneration corresponding to electricity incorporated into the system during the second calendar quarter. This reduction must be taken into account for the calculation of the corresponding fractional payments .
(Provision 26452 of the 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 arising 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, from January 1, 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 Excise Taxes, applies.
( Provision 26452 of the BOE No. 310 of 2023 )
Order PJC/1318/2023, of December 7, approving 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 Special Taxes, includes two transitional provisions, to regulate the transition from the old marker provided for in Order PRE/1724/2002, of July 5 (Solvent Yellow 124) to the new marker (ACCUTRACE™ PLUS).
As of 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 permitted.
Likewise, only the submission of accounting entries, new or replacing an expunged entry, whose movement date corresponds to the current calendar year and the previous calendar year will be accepted.
During 2024, only cancellation and supply of seats whose movement date corresponds to the years 2023 and 2024 will be permitted.
The Accounting Supply Guide / Stock Record Book has been updated within Technical Documentation, which contains new features compared to the previous version:
- The Document Number field has been extended 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 the tax exemptions related to the Armed Forces of the Member States of the European Union affected to a defense effort in the field of the common security and defense policy and establishes the procedure for its application, and which modifies the Excise Tax Regulation, approved by Royal Decree 1165/1995, of July 7.
With effect from 1 July 2022, the Regulation is approved which develops the tax exemptions relating to 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 and establishes the procedure for its application.
With effect from 1 January 2022, Article 57 ter is introduced into the Excise Tax Regulations, which regulates 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, migration of highly qualified persons, taxation and digitalization of notarial and registry actions, is published; and which modifies Law 12/2011 of 27 May on civil liability for nuclear damage or damage caused by radioactive materials, which modifies the Law and Regulations on Excise Taxes.
Excise tax on non-reusable plastic packaging
The possibility has been incorporated that the declarations of Accounting/Stock registration book can be corrected in the Electronic Office, once they have been submitted, through the following actions:
- Cancellation of the declaration: the declaration is cancelled to recreate a new declaration supplying all the entries.
- Revert to draft: allows the declaration to be returned to Draft status, allowing incorrect entries to be cancelled, new entries to be provided and the declaration to be submitted again.
Both functions can only be performed before the end of the deadline for submitting the declaration. Once this period has ended, you must go to your managing office to carry out these functions if you consider it appropriate.
Since Order HFP/1314/2022 establishes a transitional period for the submission of declarations for the first half of 2023, which ends on July 31, it is considered that these actions can be carried out on the accounting/stock register declarations submitted up to that date.
Tax markings
Information note on the validity period of old tax seals attached to derived beverages from January 2023. You can download the information document
Tax on Fluorinated Greenhouse Gases
If between January 1 and August 31, 2022 you were a manufacturer, importer, intra-Community purchaser, reseller or waste manager and you carried out operations of acquisition, import, intra-Community acquisition, sale or delivery or self-consumption of fluorinated greenhouse gases, remember that you must submit, during the month of March 2023, a "recapitulative 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 will start and will include the intra-community movements of products subject to special manufacturing taxes carried out by the guaranteed shipment system.
From this date, new declarations of Form 503 will not be accepted.
An Information Note has been published on the procedures to be followed in relation to the use of the guaranteed shipment procedure, registration of certified shippers and certified recipients, circulation, guarantees.
You can download the information document .
Next Monday February 13, 2023 the new Phase-4 of the Intra-Community EMCS will start, the main novelty of which is that it expands the scope of its operations, absorbing the current Guaranteed Movements (Model-503) from dispatch to consumption, together with those already managed under the Suspension 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 working with web services and wishing to declare guaranteed delivery 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 be operational, covering exclusively current movements under the Suspension Regime.
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 Model-503 will not be accepted, and actions for existing declarations will remain open until December 31, 2023.
From that date, only 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 packaging. Self-assessment." and form A22 "Special tax on non-reusable plastic packaging. "Return request", the form and procedure for its presentation are determined, and the registration in the territorial Registry, the keeping of accounts 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", establishes the form and procedure for its presentation, regulates the registration in the territorial registry of taxpayers for the Tax on the deposit of waste in landfills, the incineration and co-incineration of waste and approves the model of the registration card.