News on Excise and environmental taxes
View historyNew Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products. Stock information statement as of 1 January 2025
In order to comply with the ninth transitional provision of Law 38/1992, of December 28, on Excise Taxes, wholesale or retail traders or any natural or legal person who has stocks of the products included in this new tax for commercial purposes (liquids for electronic cigarettes, nicotine bags or other products with nicotine) as of April 1, 2025, must submit a stock declaration between April 1 and 30, completing the electronic form that will be available at the Tax Agency Headquarters.
Subsequently, in order to comply with the provisions of the tenth transitional provision of Law 38/1992, of December 28, the aforementioned natural or legal persons must regularize and pay the new tax quotas corresponding to these stocks, unless said products have been linked to the so-called suspensive regime (that is, they have been stored in factories or tax warehouses registered as such in the offices managing special taxes), by submitting the self-assessment form (573) corresponding to the month of April, which must be completed between July 1 and 20, 2025.
Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products
In the BOE dated December 22, 2025, Law 7/2024, of December 20, was published, which approves, among other tax measures, a new special manufacturing tax: the tax on liquids for electronic cigarettes and other tobacco-related products.
Royal Decree-Law 9/2024, of December 23, was published in the BOE dated December 24, which delays the entry into force of the new Tax on Electronic Cigarette Liquids and other Tobacco-related Products until April 1, 2025.
On 1 January 2025, Regulation EU 2024/2522 of 23 September, amending Annex I of Regulation EEC 2658/87 on the Combined Nomenclature, will come into force.
In the BOE of December 19, 2024, Order HAC / 1433/2024, of December 11, has been published, which modifies Order HAC / 172/2021, of February 25, which establishes the structure and operation of the census of taxpayers for the Special Tax on Electricity, approves model 560, "Special Tax on Electricity. Self-assessment», and the form and procedure for its presentation are determined, as well as Order HAP/2328/2014, of December 11, which approves models 591 «Tax on the value of the production of electrical energy. Annual declaration of operations with taxpayers» and 588 «Tax on the value of the production of electrical energy. Self-assessment for cessation of activity from January to October" and the form and procedure for its presentation are established.
Provision 26485 of the BOE No. 305 of 2024
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Model A22. Request for refund of the excise tax on non-reusable plastic packaging
It has been incorporated into the "Model A22. Request for a refund of the Tax on non-reusable plastic packaging", the possibility of including in two files information related to the purchases and sales of the products subject to the tax for which a refund is requested for shipment outside the territory of application of the tax. Submitting these files will speed up the processing of refund requests.
Form 560: Test environment and new version of technical specifications document available.
Access to the Model 560 test environment has been published, including the modifications to the Model 560, which will be in effect from January 1, 2025.
Details of the changes are included in the new version of the "Technical specifications document for the import of the quota breakdown file of model 560".
The new version includes specifications for the new fields that must be completed, and instructions on how to submit the form when the number of lines in the file exceeds 15,000 records.
You can consult the document through the link Validate breakdown 2025 (agenciatributaria.gob.es)
Test environment for SILICIE 2.0 is now available
Access to the test environment of the SILICIE system has been published, whose version 2.0 introduces a series of changes planned from January 1, 2025.
The details of the changes can be seen in the document "SILICIE 2.0 News" which explains the main change of moving from continuous accounting to separate accounting in different accounting periods, and minor changes in the structure of the accounting entries.
Additionally, links to the documents of the web services integration specifications are included in the list of web services of the Tax Agency .
In the case of products subject to excise duties that are the subject of an export declaration, and that, once the accrual has occurred, the exporter requests the refund of the excise duties on manufacturing, the declarant must state in the declaration whether the quotas whose refund is sought have been borne within or outside the internal territorial scope contemplated in article 3 of law 38/1992 on excise duties.
Tax markings
Information note NI 1 1/2024 of May 13, of the Customs and Excise Department on the need to attach tax stamps to all types of tobacco products as of May 20, 2024. You can download the information document
New developments in the Tax on Fluorinated Greenhouse Gases
On February 20, 2024, Regulation ( EU ) 2024/573 of the European Parliament and of the Council of February 7, 2024 on fluorinated greenhouse gases was published. , which modifies Directive (EU) 2019/1937, and repeals Regulation (EU) No. 517/2014. This repeal, which came into force on 11 March 2024, has led to a modification of the objective scope of the tax, which will lead to some improvements in the settlement of the import taxable event.
All information regarding customs formalities for the importation of goods subject to tax is available at the following link:
Tax Agency: Customs formalities for the importation of goods subject to tax