Excise and environmental tax news
See historyLaw 11/2023, of 8 May, on the transposition of European Union Directives on the accessibility of certain products and services, migration of highly qualified persons, taxation and digitalisation of notary and registry procedures, was published in the BOE of 9 May 2023;and amending Law 12/2011 of 27 May on civil liability for nuclear damage or damage caused by radioactive materials, which amends the Law and Regulation on Excise Duties.
Excise duty on non-reusable plastic packaging
It has been incorporated the possibility that the declarations of Accounting/Stock record book, can be corrected in the E-Office, once they have been submitted, by means of the following actions:
- Cancellation of the declaration:the declaration is cancelled in order to recreate a new declaration supplying all entries.
- Return to draft:allows the return to be returned to Draft status, allowing incorrect entries to be reversed, new entries to be made and the return to be resubmitted.
Both functions may only be performed before the deadline for filing the return.Once this period has expired, you should contact your managing office to carry out these functions if you consider it appropriate.
Given that Order HFP/1314/2022 establishes a transitional period for the submission of declarations for the first half of 2023, which ends on 31 July, it is considered that these actions can be carried out on the accounting/stock record book declarations submitted up to that date.
Tax markings
Information note on the period of validity of old tax stamps affixed to beverages derived from January 2023.You can download the information document
Tax on Fluorinated Greenhouse-Effect Gases
If between 1 January and 31 August 2022 you were a manufacturer, importer, intra-Community purchaser, reseller or waste manager and you carried out operations of purchase, import, intra-Community purchase, 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 these operations.
Form 586.Information Return.Fluorinated Gases
An Information Note has been published to provide information on the obligations of taxpayers, manufacturers, intra-Community purchasers and importers and representatives of non-established taxpayers in relation to this tax.
You can download the information document.
EMCS:Guaranteed shipping procedure
As of 13 February 2023, the new Phase-4 of the intra-EU EMCS starts and includes intra-EU movements of excisable products under the guaranteed consignment system.
From this date onwards, no new Form 503 returns will be accepted.
An Information Note has been published on the formalities to be followed in relation to the use of the procedure for guaranteed consignments, registration of registered consignors and certified consignees, circulation, guarantees.
You can download the information document.
Next Monday 13 February 2023 will launch the new Phase-4 of the Intra-Community EMCS whose main novelty is that it broadens the scope of its operations, absorbing the current Guaranteed Movements (Model-503) of dispatch to consumption, together with those already managed under the Suspensive Regime.
For these Guaranteed Movements, new figures have been created, within the Excise census, 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 transactions will have to adapt their system to this new Version-4 and register their subscription in the Inbox.
The current V3 and V3.2 versions will continue to operate exclusively for current movements under the Suspensive Regime.
New documentation for each service has been published on the link Web services.Technical documentation PHASE 4, under Technical information.
As of the entry into operation of this new Phase-4, on 13 February, no new declarations will be accepted of the Model-503, with actions for existing declarations remaining open until 31 December 2023.
After that date, only the consultation options will remain.
Excise duty on non-reusable plastic packaging
The BOE of 30 December 2022 published Order HFP/1314/2022, of 28 December, approving form 592 "Special tax on non-reusable plastic packaging.Self-settlement".and form A22 "Excise duty on non-reusable plastic packaging.The form and procedure for its submission, and the registration in the Territorial Register, the keeping of accounts and the submission of the stock record book are regulated.
Tax on the landfilling, incineration and co-incineration of waste
The BOE of 30 December 2022 published Order HFP/1337/2022, of 28 December, approving form 593 "Tax on the deposit of waste in landfills, incineration and co-incineration of waste.Self-assessment", establishing the form and procedure for its presentation, regulating registration in the Territorial Register of taxpayers liable for the Tax on the deposit of waste in landfills, incineration and co-incineration of waste and approving the model of registration card.
Main tax changes introduced under Royal Decree-Act 20/2022
With effect from 1 January 2023, by virtue of article 5 of Royal Decree-Law 20/2022, of 27 December, for the 2023 tax year, the taxable base for the tax on the value of electricity production will be made up of the total amount that the taxpayer is entitled to receive for the production and incorporation into the electricity system of electricity, measured at power station busbars, for each installation, in the tax period, minus the remuneration corresponding to the electricity incorporated into the system during the year.
For the purposes of calculating the instalments corresponding to the four quarters of 2023, the value of the electricity production, measured at busbars, and incorporated into the electricity system during that period shall be zero euros.