2021 News on Excise and Environmental Taxes

A new version of the technical specifications document for importing the quota breakdown file for the new model 560 has been published. The new version includes instructions on how to perform the presentation when the number of lines in the file to be imported is greater than 5000 records.

A new query 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 the management of the regulation fee and the water use rate, exempts taxpayers from paying the IVPEE corresponding to the remuneration for electricity incorporated between 01/07/21 and 30/09/21.

The frequent question What operations or movements should be reflected in the Excise Tax accounting of a receiving warehouse? has been altered.

A new FAQ has been published in the section on Establishments Authorized as Wine Producers.

Frequently asked questions related to establishments approved as vinegar factories have been updated.