2021 News on special and environmental taxes
A new version of the technical specifications document for the import of the quota breakdown file of the new model 560 has been published. The new version includes instructions on how to perform the presentation when the number of lines of the file to be imported is greater than 5000 records.
A new consultation of accumulated entries is available, by heading code, tax heading, key, type of movement and tax regime.
Article 2 of Royal Decree-Law 12/21, of June 24 , which adopts urgent measures in the field of energy taxation and in matters of energy generation and on management of the regulation fee and the water use rate, exempts taxpayers from paying the IVPEE corresponding to the remuneration for the electricity incorporated between 07/01/21 and 09/30/21.
The frequent question What operations or movements should be reflected in the Excise Tax accounting of a receiving warehouse? has been altered.
A new frequently asked question has been published in the Establishment authorized as a wine producer section.
Frequently asked questions related to establishments approved as vinegar factories have been updated.