| Gonzalo Lorenzo | 976 Comentarios | Electricity Tax, Environmental Taxes, Excise Duties, VAT

New developments in indirect taxation and environmental taxation for 2024: Spanish Royal Decree-Law 8/2023

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On December 28, 2023, Spanish Royal Decree-Law 8/2023, of December 27, 2023, was published in the Official State Gazette, adopting measures to face 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 (RD-l 8/2023), among which, we highlight the following in relation to Value Added Tax, Excise Duty on Electricity and Tax on the Value of the Production of Electric Energy:

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| Gonzalo Lorenzo | 4.625 Comentarios | Customs, Environmental Taxes, Excise Duties

Ministerial Order regulating the excise duty on non-reusable plastic packaging is published

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Order HFP/1314/2022 has been published today in the Spanish Official Gazette, approving form 592 (Self-settlement of the excise duty on non-reusable plastic containers) and form A22 (Request for refund of the excise duty on non-reusable plastic containers), the form and procedure for its submission are determined, and the registration in the Territorial Registry, the keeping of accounts and the submission of the stock record book are regulated (hereinafter, the «Order»), with entry into force on January 1, 2023.

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| Gonzalo Lorenzo | 3.940 Comentarios | Customs, Excise Duties

The new Spanish Plastic Excise Duty

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The new Spanish Law 7/2022, of 8 April, on waste, introduces several measures to protect the environment from plastic pollution while fostering growth and innovation and, among others, introduces the new Spanish Plastic Excise Duty will enter into force on January 1st 2023.

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| Gonzalo Lorenzo | 15.161 Comentarios | Customs, Excise Duties, VAT

Governmental Tax and Customs Annual Plan for 2022

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The Tax and Customs Control Plan (BOE 01/31/2020) has been published with new actions in the audits that will take place during 2022, taking into account the economic recovery, the companies and sectors benefited by the outbreak of COVID- 19, the boom in electronic commerce, the effects of the first anniversary of BREXIT, among other issues with tax impact.

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| Gonzalo Lorenzo | 2.772 Comentarios | Electricity Tax, Excise Duties

Considerations to the Judgment of the CJEU on the IVPEE

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This 2021 puts an end to the great unknown raised around the legality of the Tax on the Value of Electricity Production (IVPEE) and the controversy raised since its creation, which led producers and consumers of electricity to challenge the suitability of it.

 

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| Gonzalo Lorenzo | 1.655 Comentarios | Customs, Excise Duties, VAT

Coronavirus and Spanish Tax Procedures Underway

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In the framework of the urgent tax measures implemented by the Government of Spain due to the extraordinary situation caused by the Covid-19 coronavirus, the Ministry of Tax has published, on its website, a notice informing taxpayers the extension of the term of the tax procedures that are in progress until an amendment on the tax regulation is published.

 

https://www.agenciatributaria.es/AEAT.internet/Inicio/_componentes_/_Le_interesa_conocer/ Aviso_importante__ampliacion_de_los_plazos_en_los_procedimientos_tributarios.shtml

 

In the event that you or your Company is involved in a tax procedure, it will be considered suspended until the Spanish Tax Office issues a new communication.

From Salinas & Partners, we will promptly inform our Clients of any tax communication that may affect both operations and transactions of their business.

 

| Gonzalo Lorenzo | 2.537 Comentarios | Customs, Excise Duties, VAT

Governmental Tax and Customs Annual Plan for 2020

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The Spanish Tax Administration has published the Plan Tax and Customs Control (BOE 01/28/2020) with important developments in verification actions taking place during 2020, considering the relevant elements that are weaving the current international environment: Brexit, retaliation measures imposed to the United States, e-commerce, artificial intelligence and data analysis under the Big Data technique, new highly digitized business models, cryptocurrencies and services trade.

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