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.

This Order approves the necessary changes to “Model 595. Special Tax on Coal. "Tax return," in compliance with Article 120 of the General Tax Law and Article 140 bis of the Special Taxes Regulations, which establish the corrective self-assessment mechanism, allowing taxpayers to rectify a previous self-assessment using the standardized form approved by ministerial order, regardless of the result. This ministerial order provides for the application of this corrective self-assessment mechanism for tax periods beginning on or after January 1, 2027, incorporating into the aforementioned form the necessary boxes for taxpayers to make the appropriate correction.

Provision 19762 of the Official State Gazette no. 236 of 2026