News on Excise and environmental taxes
View historyAccess to the presentation environment for Form 591 has been published, which includes the modifications to the Form, in force as of January 1, 2025.
Details of the changes are included in the new version of the document "Designs to which the files generated for the electronic submission of form 591 must conform"
The new version includes the specifications corresponding to the fields that must be completed, and instructions on how to submit them.
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).
In order to comply with the ninth transitional provision of Law 38/1992, of December 28, on Excise Taxes, wholesale or retail traders or any natural or legal person who has stocks of the products included in this new tax for commercial purposes (liquids for electronic cigarettes, nicotine bags or other products with nicotine) as of April 1, 2025, must submit a stock declaration between April 1 and 30, completing the electronic form that will be available at the Tax Agency Headquarters.
Subsequently, in order to comply with the provisions of the tenth transitional provision of Law 38/1992, of December 28, the aforementioned natural or legal persons must regularize and pay the new tax quotas corresponding to these stocks, unless said products have been linked to the so-called suspensive regime (that is, they have been stored in factories or tax warehouses registered as such in the offices managing special taxes), by submitting the self-assessment form (573) corresponding to the month of April, which must be completed between July 1 and 20, 2025.
Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products
In the BOE dated December 22, 2025, Law 7/2024, of December 20, was published, which approves, among other tax measures, a new special manufacturing tax: the tax on liquids for electronic cigarettes and other tobacco-related products.
Royal Decree-Law 9/2024, of December 23, was published in the BOE dated December 24, which delays the entry into force of the new Tax on Electronic Cigarette Liquids and other Tobacco-related Products until April 1, 2025.
New Law 7/2024 and Royal Decree-Law 9/2024 on excise taxes, coming into force on December 22, 2024
The tax authorities may prove that the corresponding special tax has not been paid into the Treasury, even in cases where the circulation is covered by the regulatory circulation documents (section 7, article 15 of Law 38/1992, of December 28, on Special Taxes ).
The Administration will consider as taxpayers all those persons who possess hydrocarbons for retail distribution or refueling of vehicles for the transport of goods or passengers, in any of the following cases (section 7 article 53 of Law 38/1992, of December 28, on Special Taxes ):
- Hydrocarbons containing products other than authorized tracers or markers.
- When your suppliers do not appear on the official lists of the National Energy Commission.
January 1, 2025
New tax rates on Tobacco Products.
April 1, 2025
Inclusion of the new tax on e-cigarette liquids and other tobacco-related products in the definition of “duty-free shops”.
On 1 January 2025, Regulation EU 2024/2522 of 23 September, amending Annex I of Regulation EEC 2658/87 on the Combined Nomenclature, will come into force.
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.
Provision 26485 of the BOE No. 305 of 2024
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Model 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)