News on Excise and environmental taxes
View historyIn the case of products subject to excise duties that are the subject of an export declaration, and that, once the accrual has occurred, the exporter requests the refund of the excise duties on manufacturing, the declarant must state in the declaration whether the quotas whose refund is sought have been borne within or outside the internal territorial scope contemplated in article 3 of law 38/1992 on excise duties.
Tax markings
Information note NI 1 1/2024 of May 13, of the Customs and Excise Department on the need to attach tax stamps to all types of tobacco products as of May 20, 2024. You can download the information document
New developments in the Tax on Fluorinated Greenhouse Gases
On February 20, 2024, Regulation ( EU ) 2024/573 of the European Parliament and of the Council of February 7, 2024 on fluorinated greenhouse gases was published. , which modifies Directive (EU) 2019/1937, and repeals Regulation (EU) No. 517/2014. This repeal, which came into force on 11 March 2024, has led to a modification of the objective scope of the tax, which will lead to some improvements in the settlement of the import taxable event.
All information regarding customs formalities for the importation of goods subject to tax is available at the following link:
Tax Agency: Customs formalities for the importation of goods subject to tax
New 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.
Tax marks for tobacco products
In BOE No. 29, dated February 2, 2024, Order HAC/66/2024, dated January 25, approving the rules for the development of the tax brands provided for all tobacco products, was published.
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 20 May 2024 must bear the tax marks approved by this Ministerial Order on their packaging.
Tobacco products other than cigarettes and rolling tobacco, which were manufactured or imported into the European Union prior to 20 May 2024, and which therefore do not bear the tax marks approved by this Ministerial Order, may remain in circulation until 20 May 2026.
Tax on the value of electricity production
Article 23 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, reduces the tax base of the Tax on the Value of Electrical Energy Production for the year 2024 by the amount of half of the remuneration corresponding to electricity incorporated into the system during the first calendar quarter and a quarter of the remuneration corresponding to electricity incorporated into the system during the second calendar quarter. This reduction must be taken into account for the calculation of the corresponding fractional payments .
(Provision 26452 of the 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 arising 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, from January 1, 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 Excise Taxes, applies.
( Provision 26452 of the BOE No. 310 of 2023 )
Order PJC/1318/2023, of December 7, approving 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 Special Taxes, includes two transitional provisions, to regulate the transition from the old marker provided for in Order PRE/1724/2002, of July 5 (Solvent Yellow 124) to the new marker (ACCUTRACE™ PLUS).
As of 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 permitted.
Likewise, only the submission of accounting entries, new or replacing an expunged entry, whose movement date corresponds to the current calendar year and the previous calendar year will be accepted.
During 2024, only cancellation and supply of seats whose movement date corresponds to the years 2023 and 2024 will be permitted.
The Accounting Supply Guide / Stock Record Book has been updated within Technical Documentation, which contains new features compared to the previous version:
- The Document Number field has been extended 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.