Excise and Environmental Taxes

Specialized unit

Excise and Environmental Duties provides a comprehensive advisory services on taxes that fall on specific products such as alcohol (beer, wine, intermediate products and spirits), hydrocarbons, electricity, fluorinated greenhouse gases or plastic.

Based on a long experience in this field, we find solutions to the needs of our clients in that áreas, according the regulation, from a advisory and correct management point of view.

Also, we help to our clients to fulfill the obligations about his sector, seeking to optimize the management of such compliance requirements.

We also cover advice on VAT and tariff classification related the products affected for this taxes.

We offer legal and tax defense on Court, as well as training in all the above mentioned areas.

Equipo

Excise duties on ethyl alcohol and alcoholic beverages

EJASO offers a comprehensive advice on excise taxes on alcohol (beer, wine, intermediate products, spirits, vinegar, extracts and alcohol for industrial use).

From alcoholic beverage manufacters , excise warehouses to exempted users, we offer advising for the correct treatment and management of these excise duties

EJASO also cover areas related to the field of excise duties, such as VAT, customs, labeling, tariff classification or sectorial obligations.

We also advise on the accountancy associated with this activity (SILICIE).

We register the excise warehouses subject to a CAE authorization before the Tax Authority, among other related services.

Main Services

Tax warehouses or registered consignee registration

Certified Consignor and Certified consignee.

Accountancy advisory (SILICIE)

Distance selling (e-Commerce)

Tariff classification

Administrative Document (eAD) and Simplified Administrative Document (eSAD) issue

Other related services

INFOVI – Wine Sector Obligations

Srip Stamps

Auditing in excise on alcohol and spirits

Specific partial denaturing of alcohol authorization

Product Producer Authorization and Authorized Representative Registration

(RD 1055/2022 packaging obligations)

Other taxes on ethyl alcohol and alcoholic beverages

Tax on Wine and Fermented Beverages

Tax on Intermediate Products

Tax on Beer

Tax on Derivative Alcohol

Tax on Hydrocarbons (IEH)

EJASO offers comprehensive advice on excise duties on hydrocarbons.

We work together with hydrocarbons traders offering integral advice on this excise duties in all its commercialization phases until its delivery to the final consumer.

We advise you as a tax warehouse, retailer or those entities that use hydrocarbons in a industrial process (manufacturing, chemical industry, electrical)

We also advise on the accountancy associated with this activity (SILICIE).

We register the excise warehouses subject to a CAE authorization before the Tax Authority, among other related services.

Main services

Tax warehouses, retailer, refineries authorizations

Accountancy advisory (SILICIE)

Circulation of Hydrocarbons (EMCS y SIANE system)

Excise recovery

Professional cards authorizations

Registration as subsidized diesel fuel retailer

Tax on Plastic Packaging Tax

At EJASO we have comprehensive tax advice on non-reusable plastic packaging.

We work together with plastic manufacturers, plastic product purchasers or non-resident companies that handle plastic in national territory to provide the best tax solution, transferring their operations to compliance with the obligations of this tax.

We work with companies to recover the tax for the product sended to outside of national territory.

We can help with the management of the tax.

EJASO can register establishments subject to an authorization by the Tax Authority.

Main services

Authorizations

  • Intra-community acquirer
  • Packaging manufacturer
  • Representative (Non-resident tax payers)

Regular management

  • Accountancy
  • Form 592 (tax payment)
  • Compliance consultancy

Tax Refund

  • Tax refund request
  • Advisory on refund request

Other Taxes

Electricity Tax

Tax on the Value of Production of electric energy

Fluorinated greenhouse gases Tax

General Services in excise duties

Advice on inspection and intervention procedures

Integral advice on excise taxes

Specific advice on excise taxes

Legal-tax defense in excise taxes and VAT in international commerce

Tax reports

Training in excise duties

Tax and sectoral news

Binding Tariff Information (BTI)

Excise and Environmental Taxes Team

Profesionals

Alberto López Gómez

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A Coruña

Alberto López Gómez

Partner-in-Charge. Galicia Tax Law Area.

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Juan Enrique Altimis Ibañes

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Madrid

Juan Enrique Altimis Ibañes

Executive Director. Director of the Tax Dept. Real Estate

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Nicolás Bonilla Sánchez

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Madrid

Nicolás Bonilla Sánchez

Principal Associate

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