News on Excise and environmental taxes
View historyModel A22. Request for refund of the excise tax on non-reusable plastic packaging
It has been incorporated into the "Model A22. Request for a refund of the Tax on non-reusable plastic packaging", the possibility of including in two files information related to the purchases and sales of the products subject to the tax for which a refund is requested for shipment outside the territory of application of the tax. Submitting these files will speed up the processing of refund requests.
Form 560: Test environment and new version of technical specifications document available.
Access to the Model 560 test environment has been published, including the modifications to the Model 560, which will be in effect from January 1, 2025.
Details of the changes are included in the new version of the "Technical specifications document for the import of the quota breakdown file of model 560".
The new version includes specifications for the new fields that must be completed, and instructions on how to submit the form when the number of lines in the file exceeds 15,000 records.
You can consult the document through the link Validate breakdown 2025 (agenciatributaria.gob.es)
Test environment for SILICIE 2.0 is now available
Access to the test environment of the SILICIE system has been published, whose version 2.0 introduces a series of changes planned from January 1, 2025.
The details of the changes can be seen in the document "SILICIE 2.0 News" which explains the main change of moving from continuous accounting to separate accounting in different accounting periods, and minor changes in the structure of the accounting entries.
Additionally, links to the documents of the web services integration specifications are included in the list of web services of the Tax Agency .
In the case of products subject to excise duties that are the subject of an export declaration, and that, once the accrual has occurred, the exporter requests the refund of the excise duties on manufacturing, the declarant must state in the declaration whether the quotas whose refund is sought have been borne within or outside the internal territorial scope contemplated in article 3 of law 38/1992 on excise duties.
Tax markings
Information note NI 1 1/2024 of May 13, of the Customs and Excise Department on the need to attach tax stamps to all types of tobacco products as of May 20, 2024. You can download the information document
New developments in the Tax on Fluorinated Greenhouse Gases
On February 20, 2024, Regulation ( EU ) 2024/573 of the European Parliament and of the Council of February 7, 2024 on fluorinated greenhouse gases was published. , which modifies Directive (EU) 2019/1937, and repeals Regulation (EU) No. 517/2014. This repeal, which came into force on 11 March 2024, has led to a modification of the objective scope of the tax, which will lead to some improvements in the settlement of the import taxable event.
All information regarding customs formalities for the importation of goods subject to tax is available at the following link:
Tax Agency: Customs formalities for the importation of goods subject to tax
New Regulation (EU) 2024/573 of the European Parliament and of the Council of 7 February 2024, repealing Regulation (EU) No 517/2014
On February 20 #573 was published in the OJEU, the new Regulation (EU) 2024/573 of the European Parliament and of the Council, of 7 February 2024 , on fluorinated greenhouse gases, which modifies Directive (EU) 2019/ 1937 and repeals Regulation (EU) No 517/2014.
Tax marks for tobacco products
In BOE No. 29, dated February 2, 2024, Order HAC/66/2024, dated January 25, approving the rules for the development of the tax brands provided for all tobacco products, was published.
To adapt the Spanish standard to the requirements established in Directive 2014/40/EU, of the European Parliament and of the Council, of April 3, 2014, the obligation to adhere to tax marks has been expanded, which must include security measures. , for all types of tobacco products, (cigars, cigarillos and other tobacco products) as of May 20, 2024 .
Therefore, all tobacco products manufactured or imported into the European Union after 20 May 2024 must bear the tax marks approved by this Ministerial Order on their packaging.
Tobacco products other than cigarettes and rolling tobacco, which were manufactured or imported into the European Union prior to 20 May 2024, and which therefore do not bear the tax marks approved by this Ministerial Order, may remain in circulation until 20 May 2026.
Tax on the value of electricity production
Article 23 of Royal Decree-Law 8/2023, of December 27, which adopts measures to address the economic and social consequences derived from the conflicts in Ukraine and the Middle East, as well as to alleviate the effects of the drought, reduces the tax base of the Tax on the Value of Electrical Energy Production for the year 2024 by the amount of half of the remuneration corresponding to electricity incorporated into the system during the first calendar quarter and a quarter of the remuneration corresponding to electricity incorporated into the system during the second calendar quarter. This reduction must be taken into account for the calculation of the corresponding fractional payments .
(Provision 26452 of the BOE No. 310 of 2023)
Electricity tax
Article 22 of Royal Decree-Law 8/2023, of December 27, which adopts measures to address the economic and social consequences arising from the conflicts in Ukraine and the Middle East, as well as to alleviate the effects of the drought, modifies the tax rate of the Special Tax on electricity which, from January 1, 2024 to March 31, 2024, is set at 2.5 percent and, from April 1, 2024 to June 30, 2024, at 3.8 percent. In both cases, Article 99 of Law 38/1992, of December 28, on Excise Taxes, applies.
( Provision 26452 of the BOE No. 310 of 2023 )