Special tax on electricity - Tax on the value of the production of electrical energy
In the BOE of December 19, 2024, Order HAC / 1433/2024, of December 11, has been published, which modifies Order HAC / 172/2021, of February 25, which establishes the structure and operation of the census of taxpayers for the Special Tax on Electricity, approves model 560, "Special Tax on Electricity. Self-assessment», and the form and procedure for its presentation are determined, as well as 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.