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Date when measure came into force
Increases in tax rates 2013/01/01
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Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Impuesto sobre Hidrocarburos, Impuesto Especial sobre la Electricidad, Impuesto Especial sobre el Carbón
Tax name in English Excise duties on hydrocarbons, electricity and coal
Member State ES-Spain
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

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,

 

Warning:

  • Tax on Electricity is in force since 1998/01/01
  • Tax on Coal is in force since 2005/11/20
  • Tax on Hydrocarbons: as stated above this excise duty is in force since 1993/01/01.
 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

For electricity, the beneficiary is the Regional authority.

In the case of the Coal Tax the beneficiary is the Central Authority

 
Geographical Scope

The whole Spanish territory except the Canary Islands, Ceuta and Melilla.

For electricity: the whole Spanish territory.

 
Taxpayers

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.

 
Tax object and basis of assessment

Tax on Hydrocarbons

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).

 

Special Tax on Electricity

 The production or import of electricity classified under heading CN 2716. The same tax base as determined for VAT purposes.

Special Tax on Coal

 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)

 
Deductions, Allowances, Credits, Exemptions

Tax on Hydrocarbons

Exemptions:

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

Special Tax on Electricity

Exemptions:

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

 Allowances:

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

Special Tax on Coal

Exemptions:

  • The first sale or delivery made to employers to allocate coal for resale, both inside and outside the scope of tax
  • Coal use for:
    • Power generation and cogeneration of electricity and heat
    • Chemical reduction and in electrolytic and metallurgical processes
    • Mineralogical processes
    • As fuel for domestic consumption and residential

Any use that does not involve combustion

 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 457.79
Unleaded 424.69
Gas oil
  per 1,000 litres
Propellant use 331.00
Industrial/Commercial use 84.71
Heating - Business use 84.71
Heating - Non-business use 84.71
Kerosene
  per 1,000 litres
Propellant use 330.00
Industrial/Commercial use 330.00
Heating - Business use 78.71
Heating - Non-business use 78.71
Heavy fuel oil
  per 1,000 kg
Heating - Business use 15.00
Heating - Non-business use 15.00
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 57.47
Industrial/Commercial use 57.47
Heating - Business use 15.00
Heating - Non-business use 15.00
Natural Gas
  per gigajoule
Propellant use 1.15
Industrial/Commercial use 1.15
Heating - Business use 0.65
Heating - Non-business use 0.65
Coal
  per gigajoule per 1,000 kg
Heating - Business use 0.65
Heating - Non-business use 0.65
Coke
  per gigajoule per 1,000 kg
Heating - Business use 0.65
Heating - Non-business use 0.65
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 0.65
Heating - Non-business use 0.65
Electricity
  per MWh
Business use 0.50
Non-business use 1.00

Comments

 

 Rate
(in national currency)

 Petrol

 

 

 

 

 per 1,000 litres

 Leaded

 457.79 €

 Unleaded

 I.O ≥ 98: 455.92 €

 I.O.< 98: 424.69 €

Note: for Natural Gas (see above) following rates per gigajoule apply:

  • industrial use: 1.15
  • comercial use: 0.65

The Autonomous Communities may establish an additional tax rate in the tax on hydrocarbons

Electricity:

  • general rate: 5.11269632%
 
Tax due date

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.

 
Tax collector

The Spanish State Tax Agency.

 
Special features

The tax must be passed on to the consumers.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214aa + d214ab

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 11,087.00 EUR 1.06
2011 11,726.00 EUR 1.09
2010 12,387.00 EUR 1.15
2009 12,222.00 EUR 1.13
2008 12,488.00 EUR 1.12
2007 12,938.00 EUR 1.20
2006 12,497.00 EUR 1.24
2005 12,208.00 EUR 1.31
2004 12,028.00 EUR 1.40
2003 11,607.00 EUR 1.45
2002 11,250.00 EUR 1.50
2001 10,941.00 EUR 1.56
2000 10,700.00 EUR 1.66

Comments