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

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