Excise and environmental tax news
See historyPrincipales novedades tributarias introducidas por el Real Decreto-ley 11/2022
Con efectos desde el 26 de junio de 2022, en virtud del artículo 17 del RDL 11/2022, de 25 de junio, se ha prorrogado la aplicación del tipo impositivo reducido del 0,5% en el Impuesto Especial sobre la Electricidad (en sustitución del tipo impositivo del 5,11269632%) a todo el ejercicio 2022.
New information documents are available on the content of the Special tax on non-reusable plastic packaging, relating to the content of the accounts and book of existence of this tax, as well as the self-assessment and refund application forms.
Gasóleo profesional:pago mensual de devoluciones
En aplicación de lo dispuesto en el artículo 8 de la Orden HAP/290/2013, de 19 de febrero, por la que se establece el procedimiento para la devolución parcial del Impuesto sobre Hidrocarburos por consumo de gasóleo profesional, modificado por el Real Decreto-ley 6/2022 de 29 de marzo, de esta modificación, las devoluciones del impuesto correspondientes a las adquisiciones de gasóleo profesional realizadas a partir del 1 de abril de 2022 se abonarán a la finalización de cada mes natural.
El 10 de junio de 2022 se abrirá la campaña de las devoluciones del mes de mayo, y en ella se efectuarán las devoluciones correspondientes al período 2022 05 que incluirá los suministros que hayan sido presentados a la Agencia Tributaria hasta el 10 de junio de 2022.
The Official State Gazette of 9 April 2022 published Law 7/2022 of 8 April on waste and contaminated soils for a circular economy which, in its Title VII, regulates two new environmental taxes:The excise tax on non-reusable plastic packaging (Articles 67 to 83 inclusive) and the tax on landfill, incineration and co-incineration of waste (Articles 84 to 97 inclusive).Both taxes will enter into force on 1 January 2023".
New in implementation of Council Directive 92/83/EEC of 19 October 1992:Proof of the status of an approved establishment that meets the requirements to be considered as "small" and "independent" for the purpose of applying the reduced rates of taxation approved by other Member States for alcoholic beverages offered for consumption in their territory.
The fifteenth final provision of Royal Decree-Law 6/2022 of 29 March adopting urgent measures within the framework of the National Plan of response to the economic and social consequences of the war in Ukraine has modified article 8 of Order HAP/290/2013 of 19 February, establishing the procedure for the partial refund of the tax on hydrocarbons for the consumption of professional diesel fuel.
Today came into force the application, in accordance with Royal Decree Law 6/2022 of 29 March, of a rebate of 0.20 € on the retail price for each litre or kilo (in the case of CNG and LNG), supplied to any natural or legal person in retail outlets for petrol, A, A+ and B diesel, marine diesel, LPG, CNG, LNG, biofuels and AdBlue additive.
Contributing retail outlets may apply for an advance payment in April in accordance with the average monthly sales data for 2021, as well as the corresponding monthly refunds of the rebates or discounts applied to their sales for the months of April, May and June 2022.
The thirty-sixth final provision of Royal Decree-Law 6/2022 of 29 March, which adopts urgent measures within the framework of the National Response Plan to the economic and social consequences of the war in Ukraine, extends the reduction of the excise tax rate on electricity from 5.11269632% to 0.5% until 30 June 2022.Consequently, for the year 2022, the Special Electricity Tax rate applicable to taxable events accrued between 1 January and 30 June is 0.5%.
The thirty-sixth final provision of Royal Decree-Law 6/2022, of 29 March, which adopts urgent measures within the framework of the National Response Plan to the economic and social consequences of the war in Ukraine, extends the suspension of the Tax on the Value of Electricity Production until 30 June 2022.Consequently, for the year 2022, the remuneration corresponding to the electricity incorporated into the system during the first two calendar quarters of the year shall not be taken into consideration to determine the taxable base and the amount of the instalments of the Tax on the Value of the Production of Electrical Energy.