Tax advisor: Issuance of explanatory notes on excise taxes by the AEAT

The Tax Agency has issued 4 explanatory notes related to excise taxes, which are available on its website.

In one of the notes, the Tax Agency addresses the issue of the period of validity of old tax seals affixed to beverages derived from January 2023. According to the AEAT, it considers it appropriate to continue to consider valid the seals that were regulated by the regulations prior to Order HAC/1271/2019, provided that the payment of the tax can be demonstrated in accordance with the provisions of Article 39 of the Regulation on Excise Duties. In addition, the Agency points out that the extension of the validity period, once the draft ministerial order containing the modification of Order HAC/1271/20219, of December 9, comes into force, will take effect as of January 1, 2023. Therefore, this extension will apply without interruption until the finally established date of January 1^st, 2026.

In addition, the Tax Agency provides clarifications on the intra-Community movement of products subject to manufacturing excise duties in the guaranteed shipment procedure (b2b) as of February 13^th, 2023, in line with the implementation of phase 4.0 of the Excise Movement Control and Tracking System (EMCS) in the Kingdom of Spain.

Directive (EU) 2020/262, issued by the Council on December 19^th, 2019, establishes the general excise duty regime and indicates that the computerized system used for the movement of excise goods under suspension of excise duty (EMCS) should be extended to the movement of excise goods that have been released for consumption in the territory of a Member State and are moved to another Member State for commercial delivery, as the use of such computerized system simplifies the monitoring of the movement of goods and ensures the proper functioning of the internal market.

A communication was also issued summarizing the amendments made to Law 38/1992, of December 28^th, 1992, on excise taxes, and to the Regulation of excise taxes approved by Royal Decree 165/1995, of July 7^th, 1995. Law 11/2023, of May 8, aimed at the transposition of European Union Directives in relation to the accessibility of certain products and services, the migration of highly qualified persons, taxation and the digitalization of notarial and registry proceedings. In addition, Law 12/2011, of 27^th May, on civil liability for nuclear damage or damage caused by radioactive materials was amended, which implied amendments to Law 38/1992, of 28^th December, on excise taxes, and to the Regulation on excise taxes approved by Royal Decree 1165/1995, of 7^th July. These amendments led to the transposition of Council Directive (EU) 2020/262 of December 19^th, 2019, which establishes the general excise duty regime, as well as Council Directive (EU) 2020/1151 of July 29^th, 2020, which amends Directive 92/83/EEC in relation to the harmonization of the structures of excise duties on alcohol and alcoholic beverages.

Finally, an informative communication is issued by the Subdirectorate General of Management and Intervention of Excise Duties. This communication refers to the excise tax on non-reusable plastic containers and provides information on the responsibilities of taxpayers and their representatives in relation to this new tax.

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