On 30 June 2026, Royal Decree-Law 18/2026 of 29 June was published in the Spanish Official Gazette (BOE), introducing a number of measures under the Comprehensive Response Plan to the Middle East Crisis.
This new legislation extends, on a gradual and conditional basis, certain measures previously introduced by Royal Decree-Law 7/2026 of 20 March, with the aim of mitigating the impact of the current geopolitical crisis on energy markets and avoiding an abrupt withdrawal of the tax relief measures benefiting households, businesses and sectors particularly exposed to rising energy costs.
In particular, Royal Decree-Law 18/2026 establishes a phased withdrawal of the temporary tax reductions applicable to certain energy products, introduces safeguard mechanisms allowing the temporary reinstatement of the reduced VAT and Electricity Excise Duty rates in the event of significant increases in the Consumer Price Index (CPI), and, most notably, amends the tax rate applicable to the Tax on the Value of Electricity Production (IVPEE), setting it at 3.5% for 2027 and 0% with effect from 1 January 2028 on an indefinite basis.
The main tax measures introduced by the Royal Decree-Law are summarised below:
- Hydrocarbons Excise Duty: Gradual Reduction of Tax Rates
With respect to Hydrocarbons Excise Duty, the new legislation provides for a temporary reduction in the tax rates applicable to the most widely consumed fuel products, particularly diesel and unleaded petrol.
The reduction will apply progressively during July, August and September 2026 as follows:
- EUR 0.15 per litre during July 2026.
- EUR 0.10 per litre during August 2026.
- EUR 0.05 per litre during September 2026.
The Royal Decree-Law also includes a safeguard mechanism should the CPI for petrol or diesel increase significantly. In such circumstances, the tax reductions could be increased to as much as EUR 0.20 per litre during August or September, depending on the evolution of the relevant CPI indices.
For the remaining energy products falling within the scope of Hydrocarbons Excise Duty, whose tax rates had already been reduced under Royal Decree-Law 7/2026, the new legislation provides for a gradual return to the standard tax rates, while also allowing for enhanced reductions should exceptional CPI increases occur.
- VAT on Electricity, Natural Gas, Biomass and Firewood
Royal Decree-Law 7/2026 had temporarily reduced the VAT rate from 21% to 10% on certain supplies, imports and intra-Community acquisitions of energy products.
Royal Decree-Law 18/2026 does not automatically extend this reduced rate beyond June. Instead, it introduces a safeguard mechanism allowing the temporary reinstatement of the 10% VAT rate during August and September 2026 if the CPI for the relevant energy products shows an unfavourable evolution.
Where the relevant conditions are met, the 10% VAT rate may apply to:
- Supplies, imports and intra-Community acquisitions of electricity made to customers with a contracted capacity of up to 10 kW.
- Electricity supplies to recipients of the Spanish social electricity bonus qualifying as severely vulnerable consumers or consumers at risk of social exclusion.
- Supplies, imports and intra-Community acquisitions of natural gas.
- Biomass briquettes and pellets.
The application of the reduced VAT rate is conditional upon the CPI for the relevant category (electricity or natural gas, as applicable) exceeding by more than 15% the CPI recorded in the same month of the previous year.
- Electricity Excise Duty
Royal Decree-Law 7/2026 had temporarily reduced the Electricity Excise Duty rate from 5.11269632% to 0.5%, while maintaining compliance with the minimum taxation levels required under EU legislation.
Royal Decree-Law 18/2026 introduces an equivalent safeguard mechanism for August and September 2026. Accordingly, where the CPI for electricity exceeds by more than 15% the CPI for the corresponding month of the previous year, the Electricity Excise Duty rate will be reduced to 0.5% for the relevant month.
However, the resulting tax liability may not fall below:
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- EUR 0.5 per MWh where electricity is used for industrial purposes, by vessels moored in port (other than private pleasure craft), or for railway transport.
- EUR 1 per MWh in all other cases.
- Electricity Production Tax (IVPEE): New Rules for 2026 and Progressive Reduction of the Tax Rate
One of the most significant developments introduced by the Royal Decree-Law concerns the Tax on the Value of Electricity Production (IVPEE).
For fiscal year 2026, the legislation introduces new rules for calculating both the taxable base and the advance payments of the tax. In particular, the following amounts will be excluded from the taxable base:
- 30% of the remuneration received from electricity generation and injection into the grid during the third quarter of 2026.
- 40% of the remuneration received during the fourth quarter of 2026.
These measures are in addition to those already applicable to the first and second quarters of 2026 under Royal Decree-Law 7/2026.
Furthermore, the Royal Decree-Law amends Law 15/2012 on Tax Measures for Energy Sustainability by introducing a progressive reduction of the IVPEE tax rate:
- 5% for fiscal year 2027.
- 0% from fiscal year 2028 onwards.
This amendment represents a structural change in the taxation of electricity generation by establishing a 3.5% tax rate for 2027 and a 0% rate with effect from 1 January 2028 on an indefinite basis. The legislation also provides for an update of the remuneration parameters applicable to renewable energy, cogeneration and waste-to-energy installations in order to reflect this amendment.
- Public Information Requirements
The Royal Decree-Law also introduces obligations for fuel stations and other retail fuel suppliers to provide appropriate information to customers regarding the temporary energy tax measures.
These requirements aim to ensure that consumers are properly informed of the applicable tax reductions and to enhance transparency regarding the pass-through of those reductions into final retail prices.
- Recommended Actions
In light of the new regulatory framework, businesses should consider taking the following actions:
- Assess the impact of the gradual reduction in Hydrocarbons Excise Duty on supply costs and pricing policies.
- Determine whether they may benefit from the conditional application of the reduced VAT and Electricity Excise Duty rates during August and September 2026.
- Review the impact of the new IVPEE taxable base and advance payment calculation rules for fiscal year 2026.
- Assess the implications of the reduction of the IVPEE rate to 3.5% in 2027 and to 0% from 2028 onwards.
- Review energy supply agreements, hedging arrangements and forward pricing mechanisms in light of the IVPEE reform.
- Ensure compliance with any applicable transparency and information obligations relating to the temporary energy tax measures.
How can we assist you?
We recommend reviewing the impact of these measures on your company’s energy tax position, including their effect on supply agreements, invoicing procedures and internal energy cost monitoring processes.
With more than 30 years’ experience in indirect taxation, Salinas & Partners remains at your disposal should you require any further information or assistance.
On 30 June 2026, Regulations (EU) 2026/1455 and 2026/1461 of the European Parliament and of the Council of 25 June 2026 were published, adjusting the customs duties applicable to imports of certain goods originating in the United States of America and, furthermore, introduce a tariff quota and safeguard measures for certain goods.
The purpose of this regulation is to adjust customs duties within the EU, during the periods set out below, following the Joint Statement signed between the EU and the US on 21 August 2025.
Thus, from 1 July 2026 until 31 December 2029, Regulation (EU) 2026/1455, through its three Annexes, identifies the products for which the tariff will be 0% (Annex I), products subject to a mixed tariff, for which the ad valorem component is eliminated whilst the specific component is retained (Annex II); and products that will be subject to a tariff quota with preferential rates for a period of twelve months, commencing on 1 July 2026 (Annex III):
- Annex I (0% tariff) covers most chapters of the Combined Nomenclature
- Annex II (products for which the ad valorem component is eliminated) mainly identifies fruit and vegetables such as: fresh tomatoes, cucumbers, artichokes, oranges, mandarins, lemons, grapes and grape juice, apples, pears, cherries and plums, classified mainly under chapters 07, 08 and 20 of the Combined Nomenclature.
- The temporary quotas (preferential tariffs until a certain import volume is reached) provided for in Annex III to EU Regulation 2026/1455 include pork, bison meat, dairy products, cheeses, nuts, soya oil, animal feed, squid, salmon, prawns, hake, cocoa powder, teas and syrups, water and non-alcoholic beverages, and dextrins.
Furthermore, from 1 August 2025 to 31 July 2030, in accordance with the provisions of EU Regulation 2026/1461, imports of lobsters, rock lobsters and canned lobster originating in the US will be exempt from import duties into the EU.
Importers who have cleared customs and paid import duties on lobsters, rock lobsters and canned lobster originating in the US between 1 August 2025 and 30 June 2026 may apply for a refund of the import duties paid.
How can we assist you?
The regulation set out in this note is of vital importance to companies trading with the United States, which will be able to benefit from the outcomes achieved through the EU-US Joint Declaration, both in terms of the application of tariff benefits (total or partial reductions) and the refund of duties paid, once these companies have verified compliance with the rules of origin for the goods traded, their tariff classification at both the point of origin (the US) and the point of destination (the EU), and the customs value of the goods.
Salinas & Partners, with over 30 years’ experience in international trade and customs, is at your disposal should you have any queries or comments.
On 13 May 2026, the Court of Justice of the European Union (CJEU) delivered its judgment in Case C-603/24, addressing a request for a preliminary ruling concerning the interpretation of Article 2(1) of the Sixth VAT Directive in relation to supplies of services for consideration.
The CJEU examined whether certain transfer pricing adjustments made between companies within the General Motors group, intended to ensure predetermined profit margins, could be regarded as consideration for vehicle repair services subject to VAT.
The dispute arose between Stellantis Portugal, S.A., the successor company to Opel Portugal (formerly General Motors Portugal – “GMP”), and the Portuguese Tax Authorities. GMP operated in Portugal as part of the General Motors group, which included, among others, companies engaged in the manufacture and supply of motor vehicles, parts and accessories to other group entities.
When vehicles presented manufacturing defects, issues covered by the manufacturer’s warranty, or roadside assistance-related problems, customers brought them to dealerships. The dealerships carried out the repairs and invoiced GMP for the related costs, charging the applicable VAT.
The dispute originated from a tax audit relating to the 2006 financial year, during which the Portuguese Tax Authorities took the view that certain transfer pricing adjustments made between GMP and the group’s manufacturing entities actually constituted remuneration for VATable vehicle repair services. This conclusion was reached even though the adjustments took into account not only repair costs but also other costs incurred by GMP in the course of its distribution activities, such as personnel, electricity and marketing expenses.
Under an intragroup agreement entered into in 2004, the transfer prices of vehicles, parts and accessories could be adjusted at the end of each period to ensure that the distribution entities achieved a predetermined profit margin. These adjustments were implemented through credit notes where GMP’s profit fell below the agreed margin and through debit notes where its profit exceeded the target margin.
The key issue was whether the inclusion of repair costs in the calculation of the transfer pricing adjustments was sufficient to conclude that GMP had supplied repair services to the group’s manufacturing entities and that such adjustments constituted consideration for those services.
Resolving this issue was crucial because the Portuguese Tax Authorities considered that repair costs arising from manufacturing defects, manufacturer warranties or roadside assistance obligations should ultimately be borne by the manufacturers. According to their interpretation, GMP initially incurred those costs and subsequently recharged them to the manufacturers through the transfer pricing adjustments. On that basis, the authorities concluded that GMP had supplied repair services subject to VAT and assessed additional VAT and compensatory interest amounting to EUR 1,504,215.49.
The CJEU recalled that, for a supply of services to be subject to VAT, there must be a legal relationship between the parties involving reciprocal performance, such that the remuneration received constitutes the actual consideration for a specific service supplied to the recipient.
In the case at hand, the intragroup agreement was intended to ensure that GMP achieved a predetermined profit margin through transfer pricing adjustments, but it did not establish any specific obligation on GMP to provide repair services to the manufacturers in exchange for remuneration. Furthermore, repair costs were only one of the elements taken into account in calculating the adjustment, alongside other general operating expenses. Accordingly, the CJEU held that the connection between the repairs and the transfer pricing adjustments was merely indirect and that those adjustments could not automatically be regarded as consideration for VATable repair services.
Nevertheless, the CJEU left the final assessment of the facts to the national court. It will be for the Portuguese court to determine whether, independently of the transfer pricing agreement, there existed a legal relationship allowing the identification of a specific supply of services directly linked to a corresponding remuneration, in which case the adjustment could be subject to VAT.
The judgment also leaves open an important practical issue. Where a transfer pricing adjustment does not constitute remuneration for an independent supply of services, it may be necessary to assess whether it should instead be treated as a subsequent adjustment to the purchase price of the vehicles, potentially affecting the taxable amount of the original supplies.
How can we assist you?
With more than 30 years of experience in indirect taxation, customs and international trade, Salinas & Partners is available to assist you in assessing the VAT and customs implications of transfer pricing adjustments, as well as in defending tax assessments arising from the characterization of such adjustments as VATable supplies of services.
On 3 June 2026, the General Court of the European Union delivered its judgment in Case T-198/25, G Kft., addressing a request for a preliminary ruling concerning the interpretation of Articles 167, 168, 179, 180, 183, 250 and 252 of the VAT Directive, as well as the principles of effectiveness, fiscal neutrality and proportionality, in the context of the regularisation of VAT incorrectly invoiced in respect of a period already closed by a tax audit.
The General Court examined whether EU law precludes national legislation that limits the possibility of regularising VAT incorrectly invoiced where the period concerned has already been subject to a tax audit, unless the taxable person provides a new element capable of altering the conclusions reached in that audit.
The dispute arose between G Kft., a Hungarian company engaged in the rental of reusable crates and pallets to fruit producers, retailers, wholesalers and food processing companies, and the Appeals Directorate of the Hungarian National Tax and Customs Administration.
The controversy arose because the company had invoiced VAT on certain deposits linked to the delivery of those goods, even though it was subsequently considered that those transactions did not fall within the scope of VAT. Specifically, G Kft. applied a deposit system under which, when delivering the crates and pallets to its customers, it invoiced certain amounts intended to encourage the return of the goods within the prescribed period. If the customer returned only part of the goods, the relevant invoices were adjusted; if all the goods were returned, the invoices were cancelled. However, those invoices included VAT, although the Hungarian authorities subsequently considered that those deposit transactions should not have been subject to that tax.
Following the opening and completion of a tax audit relating to the period from January 2015 to July 2017, the company requested, in November 2020, the opening of a new audit in order to regularise the VAT incorrectly invoiced. The Hungarian tax authority refused that request on two occasions, taking the view that there was no new fact or circumstance, as required under national law in order to reopen a period already closed by a tax audit.
A Hungarian court referred a question to the General Court for a preliminary ruling in order to determine whether the VAT Directive and the principles of effectiveness, fiscal neutrality and proportionality preclude national legislation that makes the regularisation of VAT incorrectly invoiced in respect of a period already audited conditional upon the existence of a new element capable of altering the conclusions of the previous audit.
For its part, G Kft. argued that the VAT had been incorrectly invoiced and paid, and that there was therefore no loss to the tax authority. However, the Hungarian authorities considered that the company had had the opportunity to correct its position earlier, whether before the tax audit began, during the audit procedure itself, or by challenging the decision that brought that procedure to an end in August 2018.
The Court concluded that the VAT Directive and the principles of effectiveness, fiscal neutrality and proportionality do not preclude national legislation of this kind, provided that the taxable person has been able effectively to exercise its right to regularisation within a reasonable period. In this regard, the Court considered it relevant that G Kft. had had more than three years in which to request the regularisation of the VAT: before the opening of the tax audit, during the audit procedure itself and, subsequently, through a possible appeal against the decision that brought that audit to an end. Accordingly, the Court held that the refusal to open a new tax audit did not amount to an absolute and disproportionate denial of the right to regularise the VAT, but rather to the application of a procedural rule that is permissible from the perspective of EU law.
Consequently, the General Court confirmed that a taxable person who has incorrectly invoiced VAT may request its regularisation, but that such right must be exercised in accordance with the procedural rules and time limits laid down by national law. Where the period has already been closed by a tax audit, the Member State may require the existence of a new element in order to reopen it, provided that the taxable person had previously had a genuine and reasonable opportunity to correct its position.
How can we assist you?
With more than 30 years of experience in tax advisory services, Salinas & Partners is available to assist you with the review of transactions subject to VAT, the regularisation of amounts incorrectly invoiced, the preparation of corrective invoices and the assessment of risks arising from tax audits that have already been closed.
On 30 May 2026, Order ECM/536/2026 of 29 May was published in the Spanish Official State Gazette (BOE), updating ten annexes to the Regulation on the control of foreign trade in defence equipment, other equipment and dual-use products and technologies, approved by Royal Decree 679/2014 of 1 August, which came into force on 5 June 2026.
The main purpose of this Ministerial Order is to bring the Spanish export control regime into line with the latest amendments to European Union legislation, international export control and non-proliferation regimes, and international bodies and treaties. In particular, it transposes Delegated Directive (EU) 2026/325, which updates the list of defence-related products in line with the European Union Common Military List.
The Order amends Annexes I.1, I.2, II.1, II.2, III.1, III.2, III.5, IV, V.1 and, furthermore, the appendix of definitions in the Regulation. In particular, the lists relating to defence equipment, dual-use items and technologies, weapons of war, other controlled materials, as well as the technical definitions necessary for their correct interpretation, are updated.
Through this Ministerial Order, Spanish legislation is brought into line with Regulation (EU) 2021/821, which constitutes the European reference framework for the control of exports, brokering, technical assistance, transit and transfer of dual-use items.
The Order maintains certain national controls in those areas not yet fully covered by European legislation. This provision is particularly relevant with regard to sensitive technologies, software and technical knowledge that may have both civilian and military applications, and is intended to strengthen the capacity to respond to risks arising from the current international security context.
Furthermore, the Order introduces improvements in clarity and legal certainty through the standardisation of terminology, the clarification of classification criteria, a better presentation of the annexes and the updating of certain definitions. These improvements aim to reduce potential misinterpretations by the operators concerned and the competent public authorities.
From a practical point of view, the Order mainly affects:
- Companies exporting defence equipment.
- Manufacturers and distributors of dual-use products.
- Foreign trade operators.
- Public authorities responsible for export controls.
These operators will need to review the classification of their products, technologies, software and technical documentation. They will also need to check whether they are included in the new control lists and, where necessary, adapt their internal export control procedures. Furthermore, the relevant public authorities will have to apply the new technical criteria when processing, reviewing and assessing applications for authorisation.
How can we assist you?
At Salinas & Partners, we recommend that all operators who manufacture, trade, import and/or export defence equipment and dual-use technologies (civil and military) carry out a review of their products and technical and control documentation to ensure full compliance with the obligations arising from the relevant regulations in general and this Ministerial Order in particular.
With over 30 years’ experience in legal consultancy, we at Salinas & Partners are at your disposal for any queries or comments you may have.
On 4 March, the General Court of the European Union (GCEU) published the judgment of the Case T-691/24, ruling on preliminary rulings concerning the interpretation of the Combined Nomenclature and in the field of excise duties (wine and fermented beverages).
The GCEU examines the tariff classification of certain alcoholic beverages produced partly from fermented apple juice and whether these can be classified as cider, despite the fact that a significant proportion of their alcohol content derives from the fermentation of other plants.
The dispute pitted Heineken România SA against the National Agency for Fiscal Administration (ANAF) and the General Directorate for the Administration of Large Taxpayers in Romania. Heineken had purchased and imported into Romania ‘Strongbow’-style alcoholic beverages, packaged in cans and bottles, which it subsequently marketed on the Romanian market. The dispute arose when the Romanian authorities questioned the tariff classification used by the company.
The General Court of the European Union (TGUE) had to determine whether these beverages, consisting of fermented concentrated apple juice, water, glucose-fructose syrup, malic acid, carbon dioxide, potassium metabisulphite and flavourings, could be classified as ‘cider and perry’ under subheadings 2206 00 31, 2206 00 51 or 2206 00 81, despite the fact that between 48% and 53% of the alcohol present in the product derived from plants other than apples, or whether, on the contrary, they should be reclassified under subheadings 2206 00 39 or 2206 00 59, relating to ‘other fermented beverages’. In other words, the main issue was to clarify whether the quantity of alcohol not derived from the fermentation of apples prevented the drink from being classified as cider, even though it possessed identical characteristics.
This issue was particularly relevant as Heineken România had classified the beverages under subheading 2206 00 51, for which the excise duty rate in Romania was zero. However, the Romanian authorities considered that the products should be reclassified under subheadings 2206 00 39 or 2206 00 59, due to the high percentage of alcohol derived from the fermentation of other plants. These subheadings were subject to excise duties of €41.88/hl and €9.31/hl respectively in 2015, the year in which the inspection began.
The TGUE concludes that the fact that the drink contains a considerable proportion of alcohol derived from other plants is not sufficient to exclude its classification as cider, as the regulations do not stipulate any minimum percentage of alcohol derived from the fermentation of apples for it to be classified as cider.
For the correct classification, the TGUE applies general interpretative rule 3(b) of the Harmonised System, focusing on the essential character of the product. Thus, it is understood that the high percentage of alcohol derived from other plants did not alter the nature of the cider, as it continued to retain its organoleptic characteristics and was intended to be consumed as cider. Consequently, the classification made by Heineken România S.A. under the subheading ‘cider and perry’ was correct.
How can we assist you?
Salinas & Partners, with over 30 years’ experience in customs and international trade matters, are at your disposal to assist you with the correct tariff classification of your products and the assessment of associated tax risks, as well as with the review and challenge of tax assessments that may arise from incorrect classification criteria.
On 1 May 2026, the Trade Agreement between the European Union and Mercosur (Argentina, Brazil, Uruguay and Paraguay), signed on 17 January, will enter into force on a provisional basis. Its main objective is to create a free trade area between the two blocs through the gradual elimination of tariffs, thereby facilitating trade and investment between the regions.
The agreement will remove import duties on over 91% of products for both blocs. This removal will take place in stages over time, in accordance with the tariff reduction schedule set out in the Agreement.
Among the goods and sectors that will benefit from this agreement are the following:
Exports of products originating in the EU
- Motor vehicles
- Industrial machinery
- Chemicals
- Agri-food products
- Textiles
Exports of products originating in Mercosur
- Raw materials
- Agri-food products
- Meat products
In order to benefit from the Trade Agreement and the underlying preferential treatment, operators trading in goods must comply, amongst other conditions, with the Direct Transport clause (direct shipment between exporter and importer or under customs supervision) as well as with the Rules of Origin set out in the Agreement for goods subject to trade.
The preferential origin of the goods being traded may be substantiated by means of self-certification or a declaration of origin. During this transitional period, the proof of origin fully recognised by all parties (evidence of the preferential origin of goods traded with a value exceeding 6,000 euros) shall consist of a declaration of origin, issued on the invoice and drawn up by a REX-registered exporter (duly authorised by the customs authority of the exporting country).
How can we assist you?
We recommend operators conducting international trade with Mercosur countries to analyse, amongst other provisions, the Rules of Origin applicable to the goods being traded, and, where applicable, apply for the mandatory REX registered exporter authorisation, which will allow them to access the benefits provided for in this important trade agreement.
Salinas & Partners, with over 30 years’ experience in international trade and customs, are at your disposal for any queries or comments you may have.
On 21 March 2026, Royal Decree-Law 7/2026 of 20 March (ratified on 26 March) was published in the Official State Gazette, approving the Comprehensive Plan to Address the Crisis in the Middle East, which includes, amongst other measures, various tax measures aimed at mitigating the impact of rising prices for energy and electricity products resulting from the international energy crisis.
The main measures approved in this Royal Decree in relation to the Excise Duty on Hydrocarbons, the Excise Duty on Electricity and Value Added Tax are detailed below.
- Reduction of Hydrocarbon Excise Duty rates
The Hydrocarbon Excise Duty rates applicable to the main energy products are reduced, bringing them to the minimum levels permitted by Directive 2003/96/EC restructuring the EU Community framework for the taxation of energy products and electricity.
This reduction applies, amongst others, to products such as leaded and unleaded petrol, general-purpose diesel, fuel oil, LPG, natural gas, kerosene and biofuels.
- Reduction in the rates of the Excise Duty on Electricity
The Royal Decree-Law establishes a reduction in the rate of the Excise Duty on Electricity, which is lowered from the general rate of 5.11269632% to 0.5%. However, minimum rates of €0.50 per megawatt-hour are set for industrial uses, agricultural irrigation, rail transport and certain vessels, and €1.00 per megawatt-hour for all other cases.
In addition, reductions are introduced in the tax base for the Tax on the Value of Electricity Production for the 2026 financial year, to offset the costs being borne by companies. These reductions will be implemented by reducing the tax base by a percentage of the revenue corresponding to the electricity fed into the system during the first two quarters of the year, with the aim of reducing electricity generation costs and promoting more competitive prices in the wholesale market, which are expected to result in lower electricity prices for the end consumer.
- Reduction in VAT rates on certain energy products
In the area of Value Added Tax, the VAT rate applicable to supplies, imports and intra-Community acquisitions of goods relating to electricity supplied to contract holders with a contracted power of less than 10 kW, electricity supplied to beneficiaries of the social tariff who are classified as severely vulnerable or severely vulnerable at risk of social exclusion, natural gas, briquettes and pellets derived from biomass, firewood, petrol, diesel and biofuels intended for use as motor fuels.
- Key dates
All these measures are temporary in nature and come into force from their publication in the Official State Gazette (21 March 2026) until 30 June 2026. However, as these are exceptional measures, their application is subject to the change in the CPI during the month of April; therefore, if the change in the CPI for these products does not exceed that of the same month of the previous year by more than 15%, the reduction will cease to apply in June 2026.
How can we assist you?
Our team of specialists in indirect taxation and excise duties can advise you on analysing the impact of these measures, the correct application of the new tax rates and compliance with the tax obligations arising from the new regulations.
Salinas & Partners, with over 30 years’ experience in excise duties and VAT, is at your disposal to answer any queries you may have.
On 25 February, the General Court of the European Union (GCEU) published the judgement of the Case T-69/25, ruling on a request for a preliminary ruling concerning the interpretation of the Combined Nomenclature in relation to certain products.
Firstly, the GCEU clarifies the scope of the concept of ‘products presented in sets’ provided for in Note 3 to Section VI of Annex I to Regulation (EEC) No 2658/87 on the Tariff Nomenclature.
The dispute was between a German company and the Main Customs Office and concerned the correct tariff classification of a capsule system used in dentistry. These capsules contained two separate components — silver alloy powder and liquid mercury — intended to be mixed subsequently to produce a silver dental amalgam.
The main issue was whether the capsule system could be regarded as a ‘set of articles’ within the meaning of Note 3, despite the fact that its two components were contained in compartments that could not be separated without destroying the capsule.
This classification was decisive, since, if it were an assortment, the goods had to be classified according to the final product resulting from the mixture, that is to say, the silver dental amalgam. However, if it were not an assortment, it had to be classified according to the state of the product at the time of importation, that is to say, as a dental capsule with separate components.
From a tariff perspective, the German authorities maintained that it should be classified under subheading 2843 90 10, ‘amalgams’, subject to a tariff rate of 5.3%; however, the company considered that it should be classified under subheading 3006 40 00, ‘dental cements and other dental filling materials; bone repair cements’ with a tariff rate of 0%, on the grounds that the components did not yet form an amalgam at the time of importation.
The General Court of the European Union concludes that the decisive factor is that the components are clearly intended to be used together, that they are presented simultaneously at the time of customs clearance, and that they are complementary to one another by their nature or by their quantities. This conclusion does not derive from general interpretative rule 3(b), which advocates classification according to the material or article that confers its essential character, but rather from the application of Note 3 to Section VI, which constitutes a specific provision and takes precedence over that general rule. Therefore, the focus is not on the component that gives the product its essential character, but on the final product obtained after mixing, in this case, the silver dental amalgam.
How can we assist you?
Salinas & Partners, with over 30 years’ experience in customs and international trade matters, are at your disposal to assist you with the correct tariff classification of your products and the assessment of associated tax risks, as well as with the review and challenge of tax assessments that may arise from incorrect classification criteria.
The Spanish 2026 Annual Tax and Customs Control Plan was published on 12 March (Official State Gazette, Resolution of 11 March), setting out the lines of action and strategies to be implemented by the Tax Agency during the 2026 financial year for the effective application of the state tax and customs system.
In this briefing, we highlight the main actions to be undertaken, both to prevent and to correct tax irregularities in the areas of customs and indirect taxation.
Notwithstanding the above, by way of introduction, we consider it relevant to highlight the following actions:
- Corrective self-assessments and prevention of non-compliance:
We will continue to promote the use of corrective self-assessments for the main taxes, facilitating voluntary regularisation by taxpayers and reducing administrative burdens. - Electronic invoicing and invoicing systems:
During 2026, progress will be made on the regulation and implementation of mandatory electronic invoicing between businesses and professionals, as well as on the information and support strategy associated with the Public Electronic Invoicing Solution. Furthermore, the Tax Agency will continue to promote the implementation of systems derived from the VERI*FACTU Regulation, including the submission, consultation and download of invoicing records, the QR code verification system on invoices, and the availability of a free invoicing app for businesses and professionals with simple invoicing processes - Civic and tax education and simplification of language:
Training initiatives will continue to be developed in both schools and universities to encourage voluntary compliance with tax obligations. Furthermore, the Administration will continue to work on simplifying the documents issued, particularly in relation to VAT and Corporation Tax penalty procedures, with the aim of facilitating voluntary compliance with tax obligations.
Below, we identify the risk profiles and list the control activities that will be subject to verification during the 2026 financial year, in the areas of customs and indirect taxation:
Customs
- Greater control over e-commerce, particularly following the removal of the €150 customs duty exemption, with a particular focus on digital platforms and distance sales of imported goods.
- Digitisation and modernisation of customs clearance.
- There will be greater control over imports, particularly in cases of fraud such as the undervaluation of goods or the abuse of VAT exemptions, requiring payment or a guarantee of duties prior to release.
- Controls on customs suspensive procedures, particularly transit, are being strengthened to prevent the irregular introduction of goods into the territory of the European Union.
- International cooperation is being promoted, mainly with neighbouring countries and bodies such as the European Anti-Fraud Office (OLAF), to improve the fight against fraud and compliance with international sanctions.
- Customs surveillance operations will be stepped up, with particular focus on drug trafficking (cocaine and hashish), money laundering and the use of new financial methods such as neobanks.
- Specific investigations into customs and environmental fraud are being carried out, including the control of illegal imports of fluorinated greenhouse gases.
VAT
- Voluntary compliance by taxpayers will be encouraged through the use of the Pre303 system, which enables the detection of discrepancies between accounting records and submitted self-assessments, facilitating their rectification via amended self-assessments.
- There will be a greater number of checks to verify that taxpayers registered in the Register of Intra-Community Operators, the Monthly Refund Register and the Register of Tax Warehouse Operators continue to meet the required criteria, as a key measure for preventing tax risk.
- The tax authorities will tighten controls on VAT-exempt imports where goods are destined for other Member States, paying particular attention to the undervaluation of goods and requiring payment or a guarantee of duties before authorising release.
- Measures to combat irregular invoicing are being stepped up through the use of IT tools designed to detect fraud networks, including shell companies or dormant entities that issue fictitious invoices to simulate business activity and obtain undue refunds or illegal deductions.
- Coordination in the fight against organised VAT fraud schemes is being strengthened, both at national and intra-Community level, with particular attention to the vehicle sector and to registration and transfer processes.
- Controls on capital goods will be strengthened, and checks will be carried out to ensure that there are no changes in their destination or use that would render the VAT deduction inapplicable, as well as to prevent the use of intermediary companies to obtain undue deductions.
- Administrative coordination in the application of the special one-stop shop schemes (OSS and IOSS) is being improved, strengthening European cooperation in the fight against VAT fraud.
- Specific measures are being taken to control the misuse of the reduced VAT rate on services that include relevant supplies.
- In the hydrocarbons sector, additional measures are introduced to ensure VAT is paid before products leave tax warehouses, including new records, stricter requirements for operators and the attribution of liability to the owners of such warehouses in the event of non-compliance.
Excise and environmental duties
- There will be greater control over excise duties linked to foreign trade (hydrocarbons, alcohol, tobacco), as well as products linked to the suspension regime or those with tax benefits.
- Surveillance of factories, warehouses and tax warehouses will be stepped up to prevent their use in fraud schemes, particularly in operations relating to VAT or in international schemes that conceal the diversion of goods.
- There will be greater scrutiny of the lawful possession of hydrocarbons, particularly at service stations and transport companies, with special attention paid to cases of product adulteration or purchases from unauthorised operators.
- Supervision of hydrocarbon tax refunds arising from the professional use of diesel will be strengthened, in order to prevent the improper application of tax benefits.
- Products subject to Alcohol and Alcoholic Beverages Tax will be subject to greater control, particularly those linked to the suspension regime or with tax benefits, verifying their correct classification and the proper application of exemptions and refunds.
- An obligation is established to ensure the payment of VAT before hydrocarbons leave tax warehouses, requiring its payment or a guarantee in advance. This measure is supported by the REDEF system, which monitors authorised operators, and strengthens the responsibility of tax warehouse keepers, with the aim of preventing fraud and ensuring tax collection.
- Controls are being strengthened over the import, export and intra-Community movements of tobacco products, the investigation of smuggling and the monitoring of raw tobacco movements to detect possible illegal factories, as well as over the new excise duty applicable to e-cigarettes and related products.
- There will be an increase in investigations into environmental taxes, including the control of illegal imports of fluorinated gases, in collaboration with other agencies and police forces.
How can we assist you?
We recommend proactively ensuring tax compliance in domestic and international transactions with tax implications, and in particular those for which the Tax Agency anticipates imminent audit proceedings.
Salinas & Partners, with over 30 years’ experience in indirect taxation and in preventive and corrective audit procedures, is at your disposal for any queries or comments you may have.
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