The bill would change excise duties, VAT and consular fees

Automatic summary, not yet reviewed

1. The bill would amend the Excise Duties Law and the VAT Law to bring Spanish law into line with three European directives on excise duties and VAT.
2. The bill would grant tax benefits for European Union defense efforts: supplies to the armed forces of other member states taking part in a Union activity under the common security and defense policy would be exempt from excise duties and VAT.
3. For the Hydrocarbons Tax, people or companies holding or distributing products similar to diesel would be jointly liable for the tax if it has not been paid. The Tax Agency could also require a guarantee to cover the circulation, holding and use of these products.
4. The bill would create new offenses and penalties for failures, delays or false data in the SIANE and SILICIE systems and in communications for the professional diesel refund, with fixed fines that are more moderate than those under the general regime.
5. Two new categories of economic operators would be created, the certified consignor and the certified consignee, to identify in the computer system those who move products with excise duties already paid between member states.
6. The bill would amend the consular fees law to set fees for the new titles of Sworn Translator and Sworn Interpreter, which replace the single Sworn Translator-Interpreter title. Those who obtain the title through the Ministry of Foreign Affairs exams would be exempt from the fee for issuing the title.
7. The bill would enter into force the day after its publication in the Official State Gazette, although several measures would apply later: some on January 1, 2022, others on July 1, 2022, and others on February 13, 2023.

Who it affects

• Companies and operators that manufacture, import or move products subject to excise duties (alcohol, tobacco, hydrocarbons, electricity): New definitions, procedures, reporting obligations and specific penalties.
• Those who hold or distribute diesel-like products without paying the tax: They could be jointly liable for payment and required to provide guarantees.
• Armed forces of other member states and those supplying them with goods or electricity: Operations linked to European Union defense efforts would be exempt from excise duties and VAT.
• Sworn translators and interpreters: New fees for two separate titles and their professional ID cards.
• People who buy alcohol or tobacco in duty-free shops, and travelers bringing in these products: The import limits for alcoholic beverages and tobacco products for travelers and private shipments would be updated.

Words worth knowing

Impuestos especiales (excise duties)

Taxes on the consumption of specific products, such as alcohol, tobacco, hydrocarbons or electricity.

Régimen suspensivo (suspensive regime)

A situation where payment of the excise duty is postponed while the product is manufactured, stored or transported under control.

Responsabilidad solidaria (joint and several liability)

It makes a person liable to pay someone else's tax debt if that person does not pay it.

Devengo (accrual)

The moment when the obligation to pay the tax arises.

Traductor Jurado (Sworn Translator)

An official title allowing translation of documents with legal validity; the bill would separate this title from that of Sworn Interpreter.

It summarizes the text as it was introduced. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries