2021 Special and environmental taxes
A new version of the technical specifications document has been published for the import of the quota breakdown file of the new form 560. The new version includes instructions on how to make the presentation when the number of lines in the file to be imported is greater than 5000 records.
In application of the measures adopted in Royal Decree-Law 17/2021 to mitigate the impact of the escalation of prices in the retail electricity markets, you are hereby informed of the form defined for the submission of self-assessments in October 2021.
New tax legislation introduced by Royal Decree-Law 17/2021 of 14 September on urgent measures taken to mitigate the impact of price increases on retail electricity markets (Official State Gazette, 15 September 2021). In the area of energy taxation, through this Royal Decree-Law, a set of measures are introduced that contribute to the reduction of the costs of the final electricity bill.
A new enquiry is available for accumulated entries, by item code, tax item, key, type of movement and tax regime.
Article 2 of Royal Decree-Law 12/21, of 24 June, adopting urgent measures in the field the tax on energy and energy generation and on the management of the regulation fee and the water use rate, it was the taxpayers of the IVPEE payment corresponding to the electricity payments made 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.
The specifications have been published in the data query services section.
A new frequently asked question has been published in the Establishment section authorised as a wine maker.