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

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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New obligations for importers as of October 1, 2023

Regulation 2023/956 of the European Parliament and of the Council of May 10, 2023, published in the Official Journal of the European Union on May 16, 2023, implements the Carbon-Boundary Adjustment Mechanism (CBAM) as part of the “Objective 55” legislative package, the ultimate goal of which is climate neutrality in the EU by 2050 at the latest.
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Governmental Tax and Customs Annual Plan for 2023

The Spanish Customs and Tax Plan has been published (Spanish Official Gazette 02/27/2023), which breaks down the actions to be carried out by the Spanish Tax Agency in 2023.
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Ministerial Order regulating the excise duty on non-reusable plastic packaging is published

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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