NEWS OF EXCISE

In the BOE of October 30, 2013 the Law 16/2013, of 29 October, laying down measures in environmental taxation and other tax and financial measures adopted are published.

Regarding Excise the following modifications shall apply:

A new environmental tax is created; Tax on fluorinated greenhouse gases.

Article 5 of this Act created, with effect from January 1, 2014, the tax on Fluorinated Greenhouse Gases, in order to correct environmental externalities caused by the environmental impact of greenhouse gas emissions.
This is an indirect tax lies with the consumption of these gases. The tax levied on single phase, making consumption of these products according to their GWP.
It is envisaged that the competition for the management and inspection of this new tax is attributed to the Department of Customs and Excise.

Law 38/1992, of December 28, Excise, is amended regarding exemptions from electricity tax and the special tax on certain means of transport. Some sections of the Tax on Hydrocarbons are also changed.

Article 6 of this Act makes the following amendments in the Law 38/1992, Excise:

- Article 14, devoted to the impact of the tax, to make an explicit reference to how to proceed in the case of natural gas supplies made under the terms of Article 50.4 of the Act is amended.

- Section 1.10 1st rate of tax on hydrocarbons unfolding the natural gas reduced tax rate is modified.

- Some technical amendments in sections 2nd rate of tax on hydrocarbons are introduced.

- A paragraph 4 of Article 50 of the Law, in which way the rates of sections 1.10.1 and 1.10.2 in the supply of natural gas to be used shall be applied in a plant available is added cogeneration of electricity and useful thermal energy.

- Paragraphs 4, 5 and 6 of Article 55 of the Act are amended amendment basically consists in the elimination of non-monetary sanctions sealing and immobilization of vehicles, appliances or vessels in which the use is detected.

- Is added, effective from January 1, 2014, a paragraph 3 of Article 64 fifth of Law, where an exemption from 85 states for 100 Tax on electricity for electric power is intended to

- Article 66 of the Law, eliminating the limit of length of vessels, for the purposes of exemption from excise tax on certain means of transport for which affect the exercise of rental activities are modified, and adding a new course

It is widely restructures the "tax on production of spent nuclear fuel and radioactive waste from nuclear power generation."

Article 10 introduces significant changes in the tax Spent Nuclear Fuel Production Waste Resulting from Nuclear Power Generation, created by Law 15/2012, of 27 December, on tax measures for energy sustainability, the management and Inspection is allocated to the Department of Customs and Excise.
The modifications consist basically modify the taxable event, how to determine the taxable amount in certain cases, the tax period, installment payments, both in terms of their frequency and with regard to the basis for determining the amount and term to practice self-assess tax.
As a result of such changes, and adapt to, this Article 10 introduces three new transitional provisions in Law 15/2012 (third, fourth and fifth.)
La disposición transitoria tercera establece la forma en que se deberá calcular la base imponible y el importe de los pagos fraccionados, en aquellos períodos impositivos en que se extraigan definitivamente elementos combustibles introducidos en el reactor nuclear con anterioridad al 1 de enero de 2013.
La disposición transitoria cuarta dispone que, con efectos exclusivos para el primer periodo impositivo de este impuesto, se considerará como fecha de inicio del ciclo de operación de cada reactor nuclear el 1 de enero de 2013, excepto en el caso de que un reactor no contuviese combustible nuclear en dicha fecha, en cuyo caso se iniciará cuando se produzca la primeara conexión a la red posterior a dicha fecha.
La disposición transitoria quinta dispone que los contribuyentes por este impuesto que a la entrada en vigor de esta Ley hayan concluido su período impositivo, deberán presentar la autoliquidación del mismo en los 20 primeros días naturales del mes de enero de 2014.

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