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Study of the agreement

Excise duties and Tax on Fluorinated Greenhouse Gases

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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 PV

 

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