2026 New Developments in Special and Environmental Taxes

In accordance with binding ruling V5412-26, non-permeable coffee capsules that retain the coffee residue or "grounds" inside after use will be considered "packaging" under sector regulations, i.e., Regulation (EU) 2025/40, from 12 August 2026 onwards. From that date, they will also fall within the scope of the Special Tax on Non-Reusable Plastic Packaging, provided they are non-reusable, as defined in Article 68.1.a) of Law 7/2022, and contain plastic as defined in point (u) of Article 2 of the aforementioned Law 7/2022.

Section TWO of Article 40 of Royal Decree-Law 7/2026 establishes a clause to deactivate the reduction of the tax rate of the Special Tax on Electricity provided for in Article 99.1 of the Law on Special Taxes (going from 5.11269632 to 0.5 percent) by stating that"If in April the variation in the CPI for electricity does not exceed by more than 15 percent the CPI of the same month of the previous year, according to the information published in May by the National Institute of Statistics, the reduction of the rate regulated in section One of this article will cease to apply in June.".

On April 15, 2026, between 09:30 and 11:00, a webinar will be held to inform wineries about the applicable regulations and procedures, regarding special taxes, to be followed when carrying out wine dealcoholization operations.

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Commission Delegated Regulation (EU) 2026/50 of 12 November 2025 amending Delegated Regulation (EU) 2022/1636 as regards data in documents exchanged in the context of the movement of excise goods

Articles 12 and 13 of Royal Decree-Law 18/2026, of June 29, which adopts certain measures within the framework of the Comprehensive Response Plan to the Crisis in the Middle East, establish that the tax rate of the Special Tax on Electricity provided for in section 1 of article 99 of Law 38/1992, of December 28, on Special Taxes, will be able to to be reduced in the months of August and September 2026 5.11269632 percent to 0.5 percent.

Commission Implementing Regulation ( EU ) 2026/51 of 11 December 2025 amending Commission Implementing Regulation (EU) No 612/2013 as regards the structure of messages concerning data on economic operators and tax warehouses, statistics and related reporting in the field of excise duty exchanged pursuant to Council Regulation (EU) No 389/2012

Once the evolution of the CPI for electricity in the months of June and July 2026 is known, the reduced rate of 0.5% of the Special Tax on Electricity is not applicable since the year-on-year variation of the CPI for electricity in June and July 2026, respectively, did not exceed the threshold of 15% established in said provision. Consequently, during the months of August and September 2026, the rate of 5.11269632%, provided for in section 1 of article 99 of Law 38/1992, of December 28, on Special Taxes, is applicable.

Articles 20 and 21 of Royal Decree-Law 25/2026, of September 29, whereby certain measures are adopted and extended within the framework of the Comprehensive Crisis Response Plan for the Middle East They establish that the tax rate of the Special Tax on Electricity provided for in section 1 of article 99 of Law 38/1992, of December 28, on Special Taxes, will be able to be reduced in the months of November and December 2026 5.11269632 percent to 0.5 percent.

An instruction document is made available to taxpayers in the "Help" section of the Electronic Office of the Special Tax on Electricity, the purpose of which is to facilitate the submission of form 560. To this end, instructions are provided for the correct completion of the settlement table and the table of breakdown of quotas and amounts declared.

Pursuant to Article 41 of Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Crisis in the Middle East, the taxable base of the Tax on the Value of Electricity Production for the year 2026 is reduced by 10% of the remuneration corresponding to the electricity incorporated into the system during the first calendar quarter and by the total 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 and the annual self-assessment.

Pursuant to Article 22 of Royal Decree-Law 25/2026, of September 29 and effective from January 1, 2028, a paragraph 6 is added to Article 10 of Law 15/2012, of December 27, on tax measures for energy sustainability, which establishes that taxpayers will not have to self-assess the tax or make installment payments when the applicable tax rate is 0 percent.

Pursuant to Article 40 of Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Crisis in the Middle East, with effect from its entry into force on 22/03/2026 until June 30, 2026, the tax rate provided for in Article 99.1 of the Law on Special Taxes is reduced from 5.11269632% to 0.5%. As these are exceptional measures, this reduction during the month of June 2026 is subject to the evolution of the Consumer Price Index for electricity.

In addition, an Information Note relating to accrual issues has been incorporated into the "Help" section of the electronic tax office.

Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Middle East Crisis, contains, among other tax measures, reductions in the tax rates of the hydrocarbon tax (article 38) and the rate of refund of professional diesel (article 39). In addition, it contains extraordinary and temporary aid to cover the price of diesel consumed by agricultural producers (Article 46), by vehicle owners entitled to partial refund of professional diesel (Article 55) and by land transport professionals with respect to vehicles that cannot benefit from the aforementioned partial refund (Article 58).

On February 5, 2026, Order HAC/56/2026, of January 22, was published, which modifies Order HFP/826/2022, of August 30, which approves form 587 "Tax on Fluorinated Greenhouse Gases. Self-assessment» and the A23 form «Tax on Fluorinated Greenhouse Gases. " refund request", the form and procedure for their filing are determined, and the registration in the territorial Register and the keeping of the stock accounts are regulated, a modification that introduces the figure of the corrective self-assessment.

The new system for correcting self-assessments will be applied for the first time to the assessment periods of the Fluorinated Greenhouse Gases Tax, which begin on or after July 1, 2026.

Pursuant to Article 14 of Royal Decree-Law 18/2026, of June 29, new reductions to the taxable base of the Tax on the Value of Electricity Production are introduced for the year 2026.

Article 15 also introduces the applicable tax rate for the 2027 and 2028 fiscal years.

Royal Decree-Law 18/2026, of June 29, which adopts certain measures within the framework of the Comprehensive Response Plan to the Crisis in the Middle East, contains, among other tax measures, the reduction of the tax rate to 15 euro cents per liter in July, to 10 euro cents per liter in August and to 5 euro cents per liter in September. However, lower rates are expected in August and September if in June or July 2026 the variation in the CPI of gasoline or diesel exceeds by more than 15% the CPI of the same month in 2025.

Information on the tax rates for the Hydrocarbons Tax applicable in August 2026 is available, in accordance with the provisions of Article 6 of Royal Decree-Law 18/2026, of June 29, which adopts certain measures within the framework of the Comprehensive Response Plan to the Crisis in the Middle East, once the evolution of the CPI for gasoline and diesel in June 2026 is known.

The Official State Gazette (BOE) of September 9, 2026, published Order HAC/940/2026, of September 8, which extends the effects of Order HAC/674/2026, of July 2, which establishes adaptations and specifications relating to aid to the road transport sectors contemplated in articles 55 and 58 of Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Crisis in the Middle East, regarding adaptation to the State aid regime.

The Official State Gazette (BOE) of September 24th published Order HAC/988/2026, of September 16th, which modifies Order EHA/3947/2006, of December 21st, approving the models, deadlines, requirements and conditions for the presentation and payment of the declaration-settlement and the annual summary declaration of operations of the Special Tax on Coal and modifies the Order of June 15th, 1995, in relation to the deposit entities that provide the service of collaboration in the collection management.