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.
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.
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.
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.
The Tax and Customs Control Plan (BOE 01/31/2020) has been published with new actions in the audits that will take place during 2022, taking into account the economic recovery, the companies and sectors benefited by the outbreak of COVID- 19, the boom in electronic commerce, the effects of the first anniversary of BREXIT, among other issues with tax impact.
This 2021 puts an end to the great unknown raised around the legality of the Tax on the Value of Electricity Production (IVPEE) and the controversy raised since its creation, which led producers and consumers of electricity to challenge the suitability of it.
The Spanish Government has published the Royal Decree-Law 11/2020, of March 31 2020, entered into force yesterday, which approves urgent measures to try to mitigate impacts of Coronavirus (COVID-19).
