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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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New Tax on Fluorinated Greenhouse Gases

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.
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The new Spanish Plastic Excise Duty

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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