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.
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.
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.
Next September 1, 2022, the New Tax on Fluorinated Greenhouse Gases (IGFEI), introduced in the Spanish territory since January 1, 2014 through Article 5 of Law 16/2013, of October 29, will come into force.