Excise and environmental tax news
See historyNext Monday 13 February 2023 will launch the new Phase-4 of the Intra-Community EMCS whose main novelty is that it broadens the scope of its operations, absorbing the current Guaranteed Movements (Model-503) of dispatch to consumption, together with those already managed under the Suspensive Regime.
For these Guaranteed Movements, new figures have been created, within the Excise census, for certified operators, both regular and occasional.
A new Version-4 of the web services to be used by operators for both tax regimes has also been published.
Operators working with web services and wishing to declare guaranteed delivery transactions will have to adapt their system to this new Version-4 and register their subscription in the Inbox.
The current V3 and V3.2 versions will continue to operate exclusively for current movements under the Suspensive Regime.
New documentation for each service has been published on the link Web services.Technical documentation PHASE 4, under Technical information.
As of the entry into operation of this new Phase-4, on 13 February, no new declarations will be accepted of the Model-503, with actions for existing declarations remaining open until 31 December 2023.
After that date, only the consultation options will remain.
Excise duty on non-reusable plastic packaging
The BOE of 30 December 2022 published Order HFP/1314/2022, of 28 December, approving form 592 "Special tax on non-reusable plastic packaging.Self-settlement".and form A22 "Excise duty on non-reusable plastic packaging.The form and procedure for its submission, and the registration in the Territorial Register, the keeping of accounts and the submission of the stock record book are regulated.
Tax on the landfilling, incineration and co-incineration of waste
The BOE of 30 December 2022 published Order HFP/1337/2022, of 28 December, approving form 593 "Tax on the deposit of waste in landfills, incineration and co-incineration of waste.Self-assessment", establishing the form and procedure for its presentation, regulating registration in the Territorial Register of taxpayers liable for the Tax on the deposit of waste in landfills, incineration and co-incineration of waste and approving the model of registration card.
Main tax changes introduced under Royal Decree-Act 20/2022
With effect from 1 January 2023, by virtue of article 5 of Royal Decree-Law 20/2022, of 27 December, for the 2023 tax year, the taxable base for the tax on the value of electricity production will be made up of the total amount that the taxpayer is entitled to receive for the production and incorporation into the electricity system of electricity, measured at power station busbars, for each installation, in the tax period, minus the remuneration corresponding to the electricity incorporated into the system during the year.
For the purposes of calculating the instalments corresponding to the four quarters of 2023, the value of the electricity production, measured at busbars, and incorporated into the electricity system during that period shall be zero euros.
With effect from 1 January 2023, by virtue of Article 2 of Royal Decree-Law 20/2022, of 27 December, amending the first additional provision of Royal Decree-Law 29/2021, of 21 December, the application of the reduced tax rate of 0.5% in the Special Tax on Electricity is extended until 31 December 2023.
With regard to the attribution of powers to manage the tax on the deposit of waste in landfills, incineration and co-incineration of waste, the following amendments to the laws on the transfer of State taxes to the Autonomous Communities of Andalusia, the Canary Islands, Catalonia, Galicia, the Balearic Islands and Valencia have been published in the Official State Gazette (BOE).
From 20 December 2022 the application for registration in the Territorial Register of the Tax on the deposit of waste in landfills, incineration and co-incineration of waste, approved in Law 7/2022, of 8 April, on waste and contaminated soils for a circular economy (BOE 9-April-2022) is open.
The Frequently Asked Questions document related to the Excise tax on non-reusable plastic packaging collected in the Help section of the Excise tax on non-reusable plastic packaging has been modified.
New changes have been included in stock accounting, under Help:
- For activity G5 (Representative of taxpayer of the tax on fluorinated greenhouse gases not established in Spanish territory,), data on the represented party (Document number, Name/company name) obtained from the CAF census has been included.
- The web services documentation and accounting guide have been updated:
- Minor changes to web services, to fix minor bugs and to add the G5 activity data.
- Documentation on the import of multiple entries per file has been included.
- The procedure and procedures de "Fluorinated Greenhouse Gas Inventory Accounting (from 1 September 2022)" has been published in production.It is reminded that the third and fourth quarter returns for 2022 must be compulsorily filed as of January 2023.
Tax on the landfilling, incineration and co-incineration of waste
On 13 December a webinar will be held on landfill tax, waste incineration or co-incineration of waste starting at 10:00 am.More information about it can be found in the information document.
You can download the information document.