News on Excise and environmental taxes
See historyPossible codes to declare in export to request the refund of quotas supported by IIEE
In the case of products subject to special taxes that are the subject of an export declaration, and that, once the accrual has occurred, the exporter requests the refund of the Special Manufacturing Taxes, the declarant must state in the declaration whether the quotas whose refund claims have been borne within or outside the internal territorial scope contemplated in article 3 of Law 38/1992 on Special Taxes.
To do this, you must enter one of the following codes as an additional regime in the export declaration:
121: Refund of the fees borne by special taxes in cases in which the customs office of exit is located within the internal territorial scope.
127 : Refund of the fees borne by special taxes in cases in which the customs office of exit is located outside the internal territorial scope.
Tax markings
Informative note NI 1 1/2024 of May 13, from the Department of Customs and Excise on the need to adhere to tax marks in all types of tobacco products starting May 20, 2024. You can download the informative document
News 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 March 11, 2024, has entailed a modification of the objective scope of the tax that will entail some improvements in the settlement of the import taxable event.
All information regarding customs formalities for the importation of goods subject to tax is accessible at the following link:
Tax Agency: Customs formalities for the import 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.
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.