Excise duty on coal

Indirect tax on the consumption of coal throughout Spain, except in the Canary Islands, Ceuta and Melilla.

The first sale or delivery of coal, its use for own consumption and also where no evidence is given as to the destination of the coal.

Cases where no liability arises. First sale or delivery of coal for shipment outside Spain, and own consumption directly linked to the carrying out of extraction or production activities.

Taxable persons: producers or extractors, importers or intra-Community purchasers of coal and resellers whose sales or supplies are subject to the duty.

• The first sale to companies that are resellers in Spain.
• The first sale to companies that send the coal outside Spain.
• The release for consumption of coal used for certain purposes.

Amounts paid by companies which send coal outside the territory.

The tax base is the coal’s energy in gigajoules.

Rates of duty

• A reduced rate for coal for commercial use: EUR 0.15 per gigajoule, 
• A general rate for coal for other uses: EUR 0.65 per gigajoule.

Quarterly declaration-settlement, Form 595 and tax collection. 

Annual summary of operations declaration, Form 596

Registration in the Management Office Register. Once this has been done, the Management Office will assign and send the registration identification card, Coal Activity Code (CAC).