Toda la información
del Concierto a tu servicio

Excise duties and Tax on Fluorinated Greenhouse Gases

TAX FIGURE

REGULATION CAPACITY

ALLOCATING FACTORS

EXCISE DUTIES
Establishment of the tax rate within the limits in force at any given time in the Common Territory
EXCISE DUTIES OF MANUFACTURING

Excise Duties on Alcohol, Alcoholic Beverages and intermediate products

Filing and payment forms and payment deadlines Income Accrual of the tax in the BC (disposal for consumption)

Excise Duty on Beer

Excise Duty on Mineral Oils

Returns Duties paid in the BC (entitlement to the refund is generated in BC)

Excise Duty on Manufactured Tobacco

EXCISE DUTY ON CERTAIN MEANS OF TRANSPORT Increase of 15% in the tax rates Vehicles definitively registered in BC
 

EXCISE DUTY ON COAL

 

Filing and payment forms and payment deadlines Accrual of the tax in the BC (disposal for consumption or auto-consumption in the BC)

Consumption

– First sale or delivery of coal following production, extraction, importation or intra-community acquisition

– Subsequent sales for resale by business owners when the acquisition is exempt

Auto-consumption: use or consumption of coal by producers or extractors, importers, intra-community purchasers or business owners

EXCISE DUTY ON ELECTRICITY Filing and payment forms and payment deadlines
  • Consumption: point of supply of the person or entity that acquires the electricity for its own consumption
  • Self-consumption: Place where it occurs
TAX ON FLUORINATED GREENHOUSE GASES Filing and payment forms and payment deadlines
  • Consumption: Taxable products used in installations, equipments or apparatus in the Basque Country by end consumers
  • Own consumption: Use for own consumption in the Basque Country