Coal Special Tax

Obligation to file an annual summary declaration of operations for the Special Tax on Coal, (boxes 712 and 732)

Law 22/2005, of November 18 ( BOE of the 19th), modified Law 38/1992, of December 28 ( BOE of the 29th) on Special Taxes, incorporating a new Title III dedicated to the regulation of the Special Tax on Coal.

The following are taxpayers of the Special Tax on Coal: producers or extractors, importers or intra-community purchasers of coal and resellers who carry out sales or deliveries or self-consumption operations subject to the tax.

In the cases regulated in the second paragraph of article 79.2 of Law 38/1992, the taxable persons will be those business owners who purchase coal for consumption within the territorial scope of application of the tax.

For the purposes of this Tax, the following are considered to be coal: products included in codes 2701, 2702, 2704, 2708, 2713 and 2714 of the tariff and statistical nomenclature established by Regulation ( EEC ) No. 2,658/87 of the Council of 23 July 1987.

The Special Tax on Coal will be levied throughout Spain, except in the Autonomous Community of the Canary Islands and in the cities of Ceuta and Melilla. Without prejudice to the provisions of international conventions and treaties and special tax regimes based on territory.

The placing of coal into consumption within its territorial scope is subject to the tax.

Taxpayers must, where applicable, pass on the amount of the accrued fees to the purchasers of coal, who shall be obliged to bear them.

When, in accordance with current regulations, the taxable transaction must be documented in an invoice or equivalent document, the impact of the accrued fees will be made in said document separately from the rest of the concepts included in it. In the case of operations that are not subject to or exempt from tax, this circumstance will be mentioned in the aforementioned document, indicating the provision of Law 38/1992 on which the application of such benefit is based.

The taxpayers will be required to submit a quarterly self-assessment (form 595 approved by Order EHA /3947/2006, of December 21, BOE of December 28) comprehensive of the accrued fees, as well as to simultaneously make payment of the tax debt. This obligation will not be enforceable when there are no fees to be paid in the period in question.

The taxable persons will be also required to submit an annual summary declaration of the operations carried out (box 712 “Registration” and box 732 “Date” in form 036), adjusted to form 596, approved by Order EHA/3947/2006, of December 21 (BOE of December 28) in relation to the products included in the objective scope of the tax.