BackAn order of the Audiencia Nacional dated February 17, 2023 has been published in which the Administrative Chamber of the Audiencia Nacional rejects the precautionary suspension of Order HFP/9/2023, dated February 2, 2023, which approves the forms for the declaration of income and payment of the temporary levy in relation to energy and credit companies, due to the fact that it is not an irreparable damage, since in the event that the appeal is upheld it would be perfectly reparable through the refund of what has been paid.
Law 38/2022, of December 27, 2002, established a tax whose suspension is of a non-tax public nature and has the legal nature of an economic benefit. The sanctioning regime of this tax will be required in the years 2023 and 2024 and it will be maintained on a permanent basis.
The payment obligation begins on the first day of the calendar year and must be made within the first 20 calendar days of September of the same year. In addition, 50% of the contribution must be paid in advance during the first 20 days of the month of February following the commencement of the payment obligation.
The proceeds from the payment of the collected money will be used for measures such as financial support to help reduce energy consumption, financial support to develop energy autonomy or, among others, financing measures to reduce the harmful effects of the energy crisis (such as support for employment protection and retraining or further training of the working population) and to promote investments in energy efficiency and fully renewable energies. The latter are those included in the EU funding mechanism set out in Article 33 of EU Regulation 2018/1999 of the European Parliament and of the Council of 11 December 2018.
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