New Rules on Excise Warehouses and Guarantees for Fuels

Friday, 03 January 2025 / Published in Excise Duties, VAT

The latest Official Gazette publications have introduced several tax reforms affecting Value Added Tax (VAT) and Excise Duties (IIEE), particularly as they directly affect the management of fuels, diesel and biofuels.

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Electronic Cigarette Tax

Monday, 30 December 2024 / Published in Excise Duties

In recent days, the Spanish Official Gazette has published several tax reforms introducing new taxes, among them the creation of the Tax on Liquids for Electronic Cigarettes and Tobacco-Related Products.

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EU-Kenya Trade Agreement

Thursday, 04 July 2024 / Published in Customs, International Trade

On July 1, 2024, the new Trade Agreement between the European Union and Kenya came into force. The primary objective of this Agreement is to support the African state’s integration into the global economy through trade liberalization, promoting sustainable development, and contributing to the eradication of poverty.

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EU: Customs duties on imports of Chinese electric cars

Friday, 14 June 2024 / Published in Customs, International Trade

Starting next July 4, Chinese electric cars introduced into the EU will be subject to a provisional tariff of up to 38.1% of the value of the car.

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EU-New Zealand Trade Agreement

Tuesday, 07 May 2024 / Published in Customs, International Trade

The new Trade Agreement between the European Union and New Zealand, which will promote a closer economic relationship between the two parties, generating significant economic opportunities for businesses and consumers, came into effect last May 1st, 2024.

Governmental Tax and Customs Annual Plan for 2024

Thursday, 29 February 2024 / Published in Customs, Electricity Tax, Environmental Taxes, Excise Duties, International Trade
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.

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

Friday, 29 December 2023 / Published in Electricity Tax, Environmental Taxes, Excise Duties, VAT
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:

New obligations for importers as of October 1, 2023

Thursday, 31 August 2023 / Published in Customs, International Trade
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.

Governmental Tax and Customs Annual Plan for 2023

Wednesday, 01 March 2023 / Published in Customs, Environmental Taxes, Excise Duties, International Trade, VAT
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.

Ministerial Order regulating the excise duty on non-reusable plastic packaging is published

Friday, 30 December 2022 / Published in Customs, Environmental Taxes, Excise Duties
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.