Spain is expanding the procedure for correcting tax returns for the special coal tax: with Orden HAC/988/2026 of 16 September 2026, published in the Boletín Oficial del Estado on 24 September, the Ministerio de Hacienda the Autoliquidación rectificativa in the Modelo 595 introduces the measure. The new rules apply to tax periods beginning on or after 1 January 2027 .
The decree’s central measure is an amendment to the form for the Impuesto Especial sobre el Carbón. The Orden EHA/3947/2006 is amended by replacing Annex I and adding a set of fields headed “B. Autoliquidación rectificativa”. Taxpayers will be able to enter the reference number of the previously filed return and briefly state the reasons for the correction. A new Annex VI also introduces the list of activity codes, the Código de Actividad del Carbón, which is used to identify the relevant activity.
The Ministerio de Hacienda says the change is part of the gradual expansion of corrective self-assessment in the Spanish tax system. Autoliquidación rectificativa allows errors in returns already submitted to be corrected directly, without necessarily having to initiate an administrative amendment procedure. This does not affect cases where higher-ranking legal rules or mandatory substantive requirements prevent a direct correction.
The change has practical implications for affected businesses and payment service providers. In particular, they will need to check or register the allocated Código de Actividad del Carbón, make technical adjustments to software for electronic filing, and coordinate with the deposit-taking and payment institutions that participate in collection as collaborating entities. The Agencia Estatal de Administración Tributaria is providing guidance on applying the amended form and recommends updating processes before the first applicable tax period begins.
The change is intended to improve procedural efficiency and legal certainty. It brings the special coal tax into line with modernisation steps already implemented for other taxes and is intended to avoid duplicated effort when correcting simple data-entry errors or clearly defined matters. The start date of 1 January 2027 allows time for businesses and the institutions involved to make the necessary technical and organisational preparations.
Editor: Phillipe Schmidt-Araguin (Article created with AI assistance).