Excise duty on coal
Content
Where does it apply?
Indirect tax on the consumption of coal throughout Spain, except in the Canary Islands, Ceuta and Melilla.
Which operations are subject to the duty?
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.
Who is required to declare and pay the tax?
Taxable persons: producers or extractors, importers or intra-Community purchasers of coal and resellers whose sales or supplies are subject to the duty.
Exemptions
- 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.
Reimbursement
Amounts paid by companies which send coal outside the territory.
Rates of duty
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.
Payment and declaration of annual operations
Quarterly declaration-settlement, Form 595
and tax collection.
Annual summary of operations declaration, Form 596
What tax formalities must operators comply with?
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).
