2025 News on Excise and Environmental Taxes

In the BOE of December 31, 2024, Order HAC/1505/2024, of December 26, has been published, which modifies Order HAC/998/2019, of September 23, which regulates compliance with the obligation to keep accounts for products subject to Special Manufacturing Taxes, with effect from January 1, 2025.

Once the accounting of these products has been implemented on a general basis since 2020 through the electronic headquarters of the AEAT , it was necessary to modify some aspects of this system, introducing technical and regulatory improvements and linking the supply of accounting entries to the accounting year in which the operations, movements or processes are carried out.

The new order establishes modifications to this system with the aim of implementing accounting by accounting periods that must be applied to all transactions made in a specific fiscal year (which coincides with the calendar year).

Starting April 1, 2025, procedures related to the new Special Manufacturing Tax will be available.

The informative declaration form regarding the storage, for commercial purposes, of stocks of this type of products as of April 1, 2025, has been enabled on the Electronic Headquarters of the AEAT .

Registration in the territorial registry of excise duties has also been opened for factories, bonded warehouses, and recipients for commercial purposes of products imported from other European Union Member States. This can be done through a dedicated link in the Territorial Registry section.

In relation to the taxable import event, codes have been enabled to be included in the customs declaration both for the settlement of the tax and for linking the merchandise to the suspensive regime.