News on Excise and environmental taxes

On October 13, Order HAC/1080/2026, of October 7, was published in the Official State Gazette (BOE). This Order modifies Order HAC/66/2024, of January 25, which approves the implementing regulations for the tax stamps applicable to all tobacco products. Essentially, this Order approves new tax stamp designs, exclusively for products subject to the Special Tax on Tobacco Products, effective from January 1, 2027. 

Articles 20 and 21 of Royal Decree-Law 25/2026, of September 29, whereby certain measures are adopted and extended within the framework of the Comprehensive Crisis Response Plan for the Middle East They establish that the tax rate of the Special Tax on Electricity provided for in section 1 of article 99 of Law 38/1992, of December 28, on Special Taxes, will be able to be reduced in the months of November and December 2026 5.11269632 percent to 0.5 percent.

Pursuant to Article 22 of Royal Decree-Law 25/2026, of September 29 and effective from January 1, 2028, a paragraph 6 is added to Article 10 of Law 15/2012, of December 27, on tax measures for energy sustainability, which establishes that taxpayers will not have to self-assess the tax or make installment payments when the applicable tax rate is 0 percent.

In order to mitigate the effects of the Middle East Crisis on the increase in energy product prices, various reductions in the tax rates of the Hydrocarbons Tax are approved for the months of October, November and December 2026. These reductions affect, among other products, unleaded gasoline and diesel (the most widely used fuels). In October, a 20-cent reduction is applied to the tax rate applicable to general-use diesel and unleaded gasoline.

The Official State Gazette (BOE) of September 24th published Order HAC/988/2026, of September 16th, which modifies Order EHA/3947/2006, of December 21st, approving the models, deadlines, requirements and conditions for the presentation and payment of the declaration-settlement and the annual summary declaration of operations of the Special Tax on Coal and modifies the Order of June 15th, 1995, in relation to the deposit entities that provide the service of collaboration in the collection management.

The Official State Gazette (BOE) of September 9, 2026, published Order HAC/940/2026, of September 8, which extends the effects of Order HAC/674/2026, of July 2, which establishes adaptations and specifications relating to aid to the road transport sectors contemplated in articles 55 and 58 of Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Crisis in the Middle East, regarding adaptation to the State aid regime.

In accordance with binding ruling V5412-26, non-permeable coffee capsules that retain the coffee residue or "grounds" inside after use will be considered "packaging" under sector regulations, i.e., Regulation (EU) 2025/40, from 12 August 2026 onwards. From that date, they will also fall within the scope of the Special Tax on Non-Reusable Plastic Packaging, provided they are non-reusable, as defined in Article 68.1.a) of Law 7/2022, and contain plastic as defined in point (u) of Article 2 of the aforementioned Law 7/2022.

Once the evolution of the CPI for electricity in the months of June and July 2026 is known, the reduced rate of 0.5% of the Special Tax on Electricity is not applicable since the year-on-year variation of the CPI for electricity in June and July 2026, respectively, did not exceed the threshold of 15% established in said provision. Consequently, during the months of August and September 2026, the rate of 5.11269632%, provided for in section 1 of article 99 of Law 38/1992, of December 28, on Special Taxes, is applicable.

An instruction document is made available to taxpayers in the "Help" section of the Electronic Office of the Special Tax on Electricity, the purpose of which is to facilitate the submission of form 560. To this end, instructions are provided for the correct completion of the settlement table and the table of breakdown of quotas and amounts declared.

Information on the tax rates for the Hydrocarbons Tax applicable in August 2026 is available, in accordance with the provisions of Article 6 of Royal Decree-Law 18/2026, of June 29, which adopts certain measures within the framework of the Comprehensive Response Plan to the Crisis in the Middle East, once the evolution of the CPI for gasoline and diesel in June 2026 is known.