News on Excise and environmental taxes

The transitional period provided for in the sole transitional provision of Order HAC/1505/2024, of December 26, amending Order HAC/998/2019, of September 23, regulating compliance with the obligation to keep accounting records for products subject to Special Manufacturing Taxes, ends on June 30, 2025.

Consequently:

• Those who opted for the transitional period before June 30, 2025, must provide accounting entries for the first half of 2025 in the SILICIE 2.0 version.

• As of 01-07-2025, all accounting entries corresponding to the 2025 fiscal year must be provided through SILICIE 2.0.

Effective May 26, 2025, with respect to the Tax on E-Cigarette Liquids and Other Tobacco-Related Products Imports, the declaration of document code 5004 followed by the phrase "Pending" will no longer be permitted for the purpose of allowing the filing of import declarations for goods falling within the scope of the tax.

From May 1, 2025, the procedures for submitting the tax refund application (form A24) will be available on the Electronic Headquarters of the AEAT by those who ship from the Peninsula or the Balearic Islands the products subject to the Tax destined for the territory of other Member States of the European Union. The application must be submitted within the first twenty calendar days following the end of the monthly period in which the events giving rise to the application occurred. The application must be accompanied by supporting documents proving the facts on which the application is based and payment of the tax for which the refund is being requested.

From May 1, 2025, the procedures for submitting the tax refund application (form 590) will also be available on the Electronic Headquarters of the AEAT by those who export(shipments outside the European Union, including those destined for Ceuta or Melilla)or those who ship products subject to the Special Tax to the Canary Islands. The application must be submitted immediately after submitting the export or shipping customs document (in the case of shipments to the Canary Islands). This application must be recorded in the aforementioned customs document. It must be accompanied by supporting documents proving the facts on which the application is based and payment of the tax for which the refund is requested.

From May 1, 2025, the procedures for filing the self-assessment (form 573) will be available on the Electronic Office of the AEAT . The settlement period corresponds to the calendar month, and the deadline for filing and, where applicable, simultaneous payment of the tax debt will be the first twenty calendar days following the date on which the corresponding settlement period ends (in the case of direct debit, the deadline will be from the 1st to the 15th).

Starting April 1, 2025, procedures related to the new Special Manufacturing Tax will be available.

The informative declaration form regarding the storage, for commercial purposes, of stocks of this type of products as of April 1, 2025, has been enabled on the Electronic Headquarters of the AEAT .

Registration in the territorial registry of excise duties has also been opened for factories, bonded warehouses, and recipients for commercial purposes of products imported from other European Union Member States. This can be done through a dedicated link in the Territorial Registry section.

In relation to the taxable import event, codes have been enabled to be included in the customs declaration both for the settlement of the tax and for linking the merchandise to the suspensive regime.

Access to the presentation environment for Form 591 has been published, which includes the modifications to the Form, in force as of January 1, 2025.
Details of the changes are included in the new version of the document "Designs to which the files generated for the electronic submission of form 591 must conform"
The new version includes the specifications corresponding to the fields that must be completed, and instructions on how to submit them.

In the BOE of December 31, 2024, Order HAC/1505/2024, of December 26, has been published, which modifies Order HAC/998/2019, of September 23, which regulates compliance with the obligation to keep accounts for products subject to Special Manufacturing Taxes, with effect from January 1, 2025.

Once the accounting of these products has been implemented on a general basis since 2020 through the electronic headquarters of the AEAT , it was necessary to modify some aspects of this system, introducing technical and regulatory improvements and linking the supply of accounting entries to the accounting year in which the operations, movements or processes are carried out.

The new order establishes modifications to this system with the aim of implementing accounting by accounting periods that must be applied to all transactions made in a specific fiscal year (which coincides with the calendar year).