Taxes in Europe Database v2
Law Nº 38 of 28 December 1992 on excise duties; amended by subsequent legislation, in particular by annual laws of State General Budget
Royal Decree No 1165 of 7 June 1995 approving the regulation on excise duties,
For electricity, the beneficiary is the Regional authority.
In the case of the Coal Tax the beneficiary is the Central Authority
The whole Spanish territory except the Canary Islands, Ceuta and Melilla.
For electricity: the whole Spanish territory.
Tax on Hydrocarbons
Manufacturers, importers and authorized warehousekeeper of the products subject to tax and, where goods are moving between two EU member States, registered consignee and authorized recipients for each product category and the vendor established another EU member state or our tax representative.
Special Tax on Electricity
Persons engaged in the supply of electricity to consumers. Persons consuming electricity generated by themselves.
Special Tax on Coal
Coal producers, extractors, importers, Intra-Community buyers and resellers who carry out sales/deliveries or self-consumption operations.
The manufacture and import of hydrocarbons, i.e. products classified under various CN codes, if these are intended for use as heating fuel or motor fuel. Tax base is computed as the volume of dutiable products, expressed in thousands of litres at a temperature of 15º C. However, for those products where the tax rate is referred to weight or energy units, the base is the product weight expressed in metric tonnes of its energy value expressed in gigajoules (GJ).
The production or import of electricity classified under heading CN 2716. The same tax base as determined for VAT purposes.
Coal delivery, which means those products classified under headings: 2701, 2702, 2704, 2708, 2713 and 2714, in the scope of the tax. Tax base is based on its energy power expressed in gigajoules (GJ)
1. When applied to:
a. Deliveries within the framework of diplomatic relationships
b. Deliveries to foreign Armies according to a previous agreement
c. Consumption within the framework of an agreement admitting a VAT exemption with third countries or international organisations
d. International air and maritime supplies (different from leisure)
2. Manufactures and imports of natural gas and products bound to be employed in uses different from heating fuel or motor fuel
3. Manufactures and imports of products destined to be used in:
a. Air and maritime navigation different from leisure
b. Railroad transportation
c. Other uses
4. Manufactures and imports of hydrocarbons for developing less polluting products. The tax benefit is established by refunding the tax paid
5. The manufacture and import of products listed under NC code 2705 intended for the production of electricity in power plants or power generation and/or cogeneration of electricity and heat in combined power plants or their own consumption on the premises where it was generated
1. The supply of electricity in the context of diplomatic/consular relations
2. The supply of electricity to international organizations recognized by Spain and by members of such organizations, within the limits and conditions laid down by international conventions.
3. the supply of electricity to the armed forces and their civilian staff in their messes and canteens of any NATO country other than Spain
4. The supply of electricity by virtue of an agreement concluded with third countries/international organizations, provided that such agrrement authorizes VAT exemption.
5. Consumption of electricity in special regime plants under the laws of the electricity sector destined for consumption of their holders
6. The supply of electricity generated by fuel cells.
7. Consumption of electricity in production, transmission and distribution facilities
85% on the amount of electricity for any of the following purposes:
a) Chemical and electrolytic processes
b) Mineralogical processes
c) Metalurgical processes
d) Industrial activities in which electricity consumption represents more than 50% of the product cost
e) Agricultural irrigation
f) Industrial activities where either purchases/electricity consumption amount to at least 5% of the value of production
Any use that does not involve combustion
Rate(in national currency)
per 1,000 litres
I.O ≥ 98: 455.92 €
I.O.< 98: 424.69 €
Note: for Natural Gas (see above) following rates per gigajoule apply:
The Autonomous Communities may establish an additional tax rate in the tax on hydrocarbons
Tax liability arises when goods leave the factory or bonded warehouse.
As an exception, when electrical energy leaves the factory in the context of an electricity supply contract for consideration, tax liability will arise at the same time as the part of the price corresponding to each billing period.
In the case of coal the time of delivery to customers or self-consumption.
The Spanish State Tax Agency.
The tax must be passed on to the consumers.