News on Excise and environmental taxes
See historyNew Regulation (EU) 2024/573 of the European Parliament and of the Council of 7 February 2024, repealing Regulation (EU) No 517/2014
On February 20 #573 was published in the OJEU, the new Regulation (EU) 2024/573 of the European Parliament and of the Council, of 7 February 2024 , on fluorinated greenhouse gases, which modifies Directive (EU) 2019/ 1937 and repeals Regulation (EU) No 517/2014.
Tobacco tax marks
In BOE no. 29, of February 2, 2024, Order HAC/66/2024, of January 25, has been published, approving the rules for the development of tax marks provided for all tobacco products.
To adapt the Spanish standard to the requirements established in Directive 2014/40/EU, of the European Parliament and of the Council, of April 3, 2014, the obligation to adhere to tax marks has been expanded, which must include security measures. , for all types of tobacco products, (cigars, cigarillos and other tobacco products) as of May 20, 2024 .
Therefore, all tobacco products manufactured or imported into the European Union, after May 20, 2024, must have the tax marks approved by this Ministerial Order attached to their packaging.
Tobacco products other than cigarettes and rolling pins, which had been manufactured or imported into the European Union, prior to May 20, 2024, and which therefore do not have the tax marks approved by this Ministerial Order attached, may continue in circulation until May 20, 2026.
Tax on the value of electricity production
Article 23 of the Royal Decree – Law 8/2023, of December 27, which adopts measures to address the economic and social consequences derived from the conflicts in Ukraine and the Middle East, as well as to alleviate the effects of the drought, reduces the tax base of the Tax on the Value of Electrical Energy Production of the fiscal year 2024 for the amount of half of the remuneration corresponding to the electricity incorporated into the system during the first calendar quarter and a quarter of the 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 .
(Provision 26452 of BOE no. 310 of 2023)
Electricity tax
Article 22 of Royal Decree – Law 8/2023, of December 27, which adopts measures to address the economic and social consequences derived from the conflicts in Ukraine and the Middle East, as well as to alleviate the effects of the drought, modifies the tax rate of the Special Tax on electricity which, since 1 from January 2024 to March 31, 2024, is set at 2.5 percent and, from April 1, 2024 to June 30, 2024, at 3.8 percent. In both cases, article 99 of Law 38/1992, of December 28, on Special Taxes, applies.
( Provision 26452 of BOE No. 310 of 2023 )
Order PJC/1318/2023, of December 7, which approves the tracers and markers that must be incorporated into certain hydrocarbons for the application of the reduced rates established in Law 38/1992, of December 28, on Taxes Specials includes two transitional provisions, to regulate the transition of the old marker provided for in Order PRE/1724/2002, of July 5 (Solvent Yellow 124) to the new marker (ACCUTRACE™ PLUS).
Starting next January 1, 2024, only the cancellation of accounting entries whose movement date corresponds to the current calendar year and the previous calendar year will be allowed.
Likewise, only the presentation of accounting entries, new or replacing a canceled entry, whose movement date corresponds to the current calendar year and the previous calendar year, will be admitted.
During the year 2024, only the cancellation and supply of seats whose movement date corresponds to the years 2023 and 2024 will be admitted.
The Accounting Supply Guide/Stock Record Book within Technical Documentation has been updated, which includes new features compared to the previous version:
- The Document Number field has been expanded from 15 to 35 characters so that identifiers longer than 15 characters from certain countries can be included in the accounting entry fields.
- The web services documentation has been updated for those establishments that are already integrated and need to adapt their supply programs.
- The limit for submitting entries per file import has been extended to 50,000 entries.
Special manufacturing taxes: alcohol, tobacco and hydrocarbons
In the BOE of June 14, 2023, Royal Decree 443/2023, of June 13, is published, which approves the Regulation that develops tax exemptions related to the Armed Forces of the Member States of the European Union affected by a defense effort in the field of the common security and defense policy and the procedure for its application is established, and by which the Excise Tax Regulation is modified, approved by Royal Decree 1165/1995, of July 7.
With effect from July 1, 2022, the Regulation is approved by which the tax exemptions relating to the Armed Forces of the Member States of the European Union affected by a defense effort in the field of the common security and defense policy are developed and the procedure for its application is established
With effect from January 1, 2022, article 57 ter is introduced in the Excise Tax Regulations that regulate the Self-Certification of small independent producers of alcoholic beverages.
In the BOE of May 9, 2023, Law 11/2023, of May 8, transposing European Union Directives on the accessibility of certain products and services, is published. migration of highly qualified people, tax and digitalization of notarial and registry actions; and which modifies Law 12/2011, of May 27, on civil liability for nuclear damage or damage caused by radioactive materials, which modifies the Law and Regulation of Special Taxes.
Excise tax on non-reusable plastic packaging
The possibility has been incorporated that the declarations of Accounting/Stock Record Book can be corrected in the Electronic Office, once they have been presented, through the following actions:
- Cancellation of declaration: the declaration is canceled to recreate a new declaration supplying all the entries.
- Roll back to draft: allows you to return the return to Draft status, allowing you to cancel incorrect entries, provide new entries and resubmit the return.
Both functions can only be carried out before the end of the deadline for submitting the declaration. Once this period has ended, you must go to your management office to carry out these functions if you deem it appropriate.
Given that Order HFP/1314/2022 establishes a transitional period for the presentation of the declarations for the first half of 2023, which ends on July 31, it is considered that these actions can be carried out in the accounting declarations/stock record book. submitted up to that date.