2022 News on Excise and Environmental Taxes

New developments regarding the attribution of management powers for the Tax on the deposit of waste in landfills, the incineration and co-incineration of waste, the following modifications to the laws on the transfer of taxes from the State to the Autonomous Communities of Andalusia, the Canary Islands, Catalonia, Galicia, the Balearic Islands and the Valencian Community have been published in the Official State Gazette.

Since December 20, 2022, the application for registration in the Territorial Registry of the Tax on the deposit of waste in landfills, the incineration and co-incineration of waste, approved by Law 7/2022, of April 8, on waste and contaminated soils for a circular economy (BOE April 9, 2022) is open.

The document of Frequently Asked Questions related to the Special tax on non-reusable plastic packaging collected in the Help section of the Special tax on non-reusable plastic packaging has been modified.

New changes have been included in the inventory accounting, in the Help section:

• For activity G5 ( Representative of taxpayer of the Tax on Fluorinated Greenhouse Gases not established in Spanish territory, ) the data of the represented party (document number, name/company name) obtained from the CAF census have been included.
• The web services documentation and accounting guide have been updated:
  • Minor changes to web services, to fix minor bugs and add data from the person represented in activity G5.
  • Documentation has been included on importing multiple entries per file.
• The procedure and formalities for and " Accounting for stocks of Fluorinated Greenhouse Gases (from 1 September 2022) " have been published in production. Please note that the declarations for the third and fourth quarters of 2022 must be submitted from January 2023.

New changes have been included in the accounting/stock record book.

• The RP activity (Representative of a taxpayer not established in Spanish territory referred to in article 82.7 of the Law on waste and contaminated soils) has been included.
  • Due to its characteristics, it is included in the Inventory Registration Book.
  • This activity has associated data of the represented party (Document number, Name/company name) that are obtained from the CIP census.
• The web services documentation and accounting/stock ledger guide have been updated.
  • Minor changes to web services, to fix minor bugs, and add data of the represented party in RP activity.
  • Documentation has been included on importing multiple entries per file.
• Correction of table values for Manufacturers concepts.
• Additional description has been included in the regimen table.

In the BOE of November 22, 2022, Order HPF/1123/2022, of November 18, was published, which modifies Order HAP/2328/2014, of December 11, which approves models 591 "Tax on the value of the production of electrical energy. Annual declaration of operations with taxpayers» and 588 «Tax on the value of the production of electrical energy. Self-assessment for cessation of activity from January to October" and the form and procedure for its presentation are established.

The presentations for the webinar on the special tax on non-reusable plastic packaging are now available. You can find them in the help section of the Special Tax on Non-Reusable Plastic Packaging.

The presentations for the Fluorinated Greenhouse Gas Tax Webinar are now available. You can find them in the Help section of the Tax on Fluorinated Greenhouse Gases (as of September 1, 2022)

Access to the test environment, documentation on web services and a supply guide have been published in the Technical Documentation section of " Special tax on non-reusable plastic packaging " so that those interested establishments can become familiar with the system and supply format.
To carry out the tests, you must request a CIP for tests from the AEAT in the mailbox atenusu@correo.aeat.es , indicating the NIF of the certificate with which you would carry out these tests and the activity:

• FP: Manufacturers, inventory accounting.
• AP: Community purchasers, inventory record book.

Web Services 1.0 documentation is included. The IEPD5V1 web help service that includes obtaining aggregate information is not included in this documentation in the current version, it will be included in later versions and interested taxpayers will be able to obtain the same information on the home page of the accounting declarations.

It has been posted in the "What's New" help section. Tax on Fluorinated Greenhouse Gases (from 1 September 2022) ( https://sede.agenciatributaria.gob.es/Sede/en_gb/impuestos-especiales-medioambientales/nuevo-impuesto-sobre-gases-fluorados-invernadero.html " access to the test environment and a supply guide so that interested establishments can become familiar with the supply system and format.

To carry out the tests, you must request a CAF for tests from the AEAT, in the mailbox atenusu@correo.aeat.es , indicating the NIF of the certificate with which you would carry out these tests.

Additional information on web-based supply will be included in the coming days, defining access and rules for supply via this means.

The Regulations on the Tax on Fluorinated Greenhouse Gases and the Order approving form 587 "Tax on Fluorinated Greenhouse Gases" have been published. Self-assessment" and form A23 "Tax on Fluorinated Greenhouse Gases. Return request". They come into force on September 1, 2022.

In the BOE of July 9, 2022, Law 14/2022, of July 8, amending Law 19/2013, of December 9, on transparency, access to public information and good governance, has been published, in order to regulate the statistics of micro, small and medium-sized enterprises (SMEs) in public procurement by virtue of which Law 16/2013, of October 29, is modified, which establishes certain measures in the field of environmental taxation and other tax and financial measures are adopted, which regulates the Tax on Fluorinated Greenhouse Gases, and repeals the Regulation of the Tax on Fluorinated Greenhouse Gases, approved by Royal Decree 1042/2013, of December 27

With effect from June 26, 2022, pursuant to article 17 of RDL 11/2022, of June 25, the application of the reduced tax rate of 0.5% on the Special Tax on Electricity (replacing the tax rate of 5.11269632%) has been extended to the entire 2022 financial year.

New information documents are available in the content of the Special Tax on Non-Reusable Plastic Packaging, relating to the content of the accounting and book of existence of this tax, as well as the self-assessment and refund request forms.

Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, was published in the Official State Gazette of April 9, 2022, which, in its Title VII, regulates two new environmental taxes: The special tax on non-reusable plastic packaging (articles 67 to 83, both inclusive) and the tax on the disposal of waste in landfills, the incineration and co-incineration of waste (articles 84 to 97, both inclusive). Both taxes will come into effect on January 1, 2023."

New development in application of Council Directive 92/83/EEC of 19 October 1992: Accreditation of the status of an authorized establishment that meets the requirements to be considered as “small” and “independent” for the purposes of applying the reduced tax rates approved by other Member States for alcoholic beverages put on sale for consumption within their territorial scope. 

The Fifteenth Final Provision of Royal Decree-Law 6/2022, of March 29, which adopts urgent measures within the framework of the National Response Plan to the economic and social consequences of the war in Ukraine, has modified article 8 of Order HAP/290/2013, of February 19, which establishes the procedure for the partial refund of the Hydrocarbon Tax for the consumption of professional diesel fuel.

Today, as provided for in Royal Decree Law 6/2022, of March 29, a bonus of €0.20 on the retail price for each liter or kilo (in the case of CNG and LNG) supplied to any natural or legal person in retail establishments for gasoline, A, A+ and B diesel fuels, marine diesel fuel, LPG, CNG, LNG, biofuels and AdBlue additive has come into force.

Collaborating retail establishments may request an advance payment in April based on average monthly sales data for 2021, as well as the corresponding monthly refunds of bonuses or discounts applied to their sales for the months of April, May and June 2022.

By the Thirty-sixth Final Provision of Royal Decree-Law 6/2022, of March 29, which adopts urgent measures within the framework of the National Response Plan to the economic and social consequences of the war in Ukraine, the reduction of the tax rate of the Special Tax on Electricity is extended from 5.11269632% to 0.5% until June 30, 2022. Consequently, for the year 2022, the tax rate of the Special Tax on Electricity applicable to taxable events accrued between January 1 and June 30 is 0.5%.

By means of the Thirty-sixth Final Provision of Royal Decree-Law 6/2022, of March 29, which adopts urgent measures within the framework of the National Response Plan to the economic and social consequences of the war in Ukraine, the suspension of the Tax on the Value of the Production of Electrical Energy is extended until June 30, 2022. Consequently, for the year 2022, the remuneration corresponding to the electricity incorporated into the system during the first two calendar quarters of the year will not be taken into consideration to determine the tax base and the amount of the fractional payments of the Tax on the Value of the Production of Electric Energy.

SILICIE service definitions have been updated because the AEAT plans to close the current test environment system for Web Services (www7), enabling new servers for that function.  This closure is scheduled for next Monday, March 21. Message schemas and corresponding technical documentation have been adapted to update references to testing in this environment. This change does not change the way services operate in the real production environment, which should continue to function without the need to modify anything, and only affects those who are using the “pre-production” environment, requiring a small change in the URLs of the Endpoints used.

The definitions of the Tax Marks services have been updated because the AEAT plans to close the current test environment system for Web Services (www7), enabling new servers for that function.  This closure is scheduled for next Monday, March 21. Message schemas and corresponding technical documentation have been adapted to update references to testing in this environment. This change does not change the way services operate in the real production environment, which should continue to function without the need to modify anything, and only affects those who are using the “pre-production” environment, requiring a small change in the URLs of the Endpoints used.
In addition, establishments have a new service for consulting attached information, which will allow them to consult and download all the information associated with the packaging that they have previously sent to the Tax Agency.

On March 9, the definitions of the EMCS services will be updated because the AEAT plans to close the current test environment system for Web Services, enabling new servers for that function.  This closure is scheduled for next Monday, March 21.

Message schemas Version 3.2 and corresponding technical documentation have been adapted to update references to testing in that environment.

This change does not change in any way the operation of the services in the real production environment which must continue to function without the need to modify anything, and only affects those who are using said "pre-production" environment, requiring a small change in the URLs of the Endpoints used.

Provisions of Council Directive 2020/262/EU establishing the general regime of excise taxes.

The application of the 0.5 percent tax rate of the Special Tax on Electricity established in the Sixth Additional Provision of Royal Decree-Law 17/2021 is extended until April 30, 2022, and rules are established for determining the tax base and calculating the fractional payments in the Tax on the Value of the Production of electrical energy.