The Spanish Customs and Tax Plan has been published (Spanish Official Gazette 02/29/2024), which breaks down the actions to be carried out by the Spanish Tax Agency in 2024.
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:
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.
