News on Excise and environmental taxes

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 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.

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

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

As a follow-up to the news of November 4, 2025, regarding the prohibition of marketing derivative beverages with old tax stamps attached from January 1, 2026, please remember that if on that date you have derivative beverages in containers and/or receptacles that incorporate tax stamps other than those required, in order to market them you will have to attach the new tax stamp models. You must contact the Management Office corresponding to your establishment, which will inform you of the necessary procedures for requesting and supplying them.

Information Note NI 22/2025, dated November 4, from the Department of Customs and Special Taxes, has been published on the control of residues with alcoholic content from yeast obtained in the beer manufacturing process, within the scope of the Special Tax on this product.  The measures set out in this note will be enforceable from April 1, 2026.

From January 1, 2026, it will only be permitted to market derivative beverages in containers and/or receptacles that incorporate the new models of tax marks approved by Order HAC/1271/2019, of December 9, which have a QR code with information of tax relevance.

Measures are introduced TARIC of this tax for those two tariff items (flavors or salts), which implies the need to record the corresponding code in the data sub-element 18 09 060 "nationalAdditionalCode" of the import document H1 ("S" when circulation under a suspension regime is applicable or "N" when it is an import of products not included in the objective scope of the Tax on Liquids for Electronic Cigarettes and other Tobacco-related Products.)

Both tariff items have also been included in the EMCS internal in order to be able to circulate the aforementioned products under a suspension regime when appropriate.