JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following law.

PREAMBLE

I

This Law aims to harmonize our tax system with a more efficient and environmentally friendly use and sustainability, values that inspire this reform of taxation, and as such in line with the basic principles governing fiscal, energy and environmental policy of the European Union.

In today's society, the increasing incidence of energy production and consumption in environmental sustainability requires a regulatory and regulatory framework to ensure that all stakeholders are properly functioning. energy model which, moreover, contributes to preserving our rich environmental heritage.

The basic foundation of this Law is based on Article 45 of the Constitution, which requires the protection of our environment to be one of the guiding principles of social and economic policies. For this reason, one of the axes of this tax reform will be the internalisation of environmental costs arising from the production of electricity and the storage of spent nuclear fuel or radioactive waste. In this way, the Law has to serve as a stimulus to improve our energy efficiency levels while allowing to ensure better management of natural resources and to continue advancing the new model of sustainable development, both from the economic and social point of view, as an environmental point.

This reform also contributes to the integration of environmental policies in our tax system, in which both specifically environmental taxes and the possibility of incorporating the element into the environmental in other existing taxes.

The values and objectives that are reported by this Law have a cross-cutting vocation and should therefore be a fundamental axis of the coherence of sectoral measures, especially when they have an impact on a sector of economic and social impact. environmental for the country as it is the energy sector.

To this end, by this Law three new taxes are regulated: the tax on the value of the production of electric power, the tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power and the tax on the storage of spent nuclear fuel and radioactive waste in centralised facilities; a licence fee for the use of inland waters for the production of energy The tax rates established for natural gas and coal are amended, In addition, the exemptions for energy products used in the production of electrical energy and in the cogeneration of electricity and useful heat are also being abolished.

II

In this sense and in order to also favor the balance of the budget, it is established in Title I of this Law, a tax on the value of the production of electric energy, of direct character and real nature, that gravel the production of production activities and incorporation into the electric power system in the Spanish electricity system.

This tax will tax the economic capacity of electricity producers whose facilities give rise to significant investments in the transmission and distribution networks of electrical energy in order to be able to evacuate energy. (i) to provide for the same, and behave, in itself or as a result of the very existence and development of such networks, undoubted environmental effects, as well as the generation of very significant costs necessary for the maintenance of the guarantee of supply. The tax will be applied to the production of all generation facilities.

III

Title II of this Law contains the regulation of the other two new taxes that have been referred to: the tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of Nuclear power and the tax on the storage of spent nuclear fuel and radioactive waste in centralised facilities.

The generation of electricity by the use of nuclear energy involves the assumption by the society of a series of loads and easements, due to the peculiarities inherent in this type of energy, whose economic impact is difficult to assess. The company has to take on a number of responsibilities arising from the specific aspects that affect this generation, such as the management of the radioactive waste generated and the use of materials that can be used for non-peaceful purposes.

Although in the General Plan for Radioactive Waste the financing needs are foreseen, based on the best available estimates, the assessment of the total cost of decommissioning of nuclear power plants and management The final analysis of the radioactive waste maintains a high degree of uncertainty which would ultimately be transferred to society, following the cessation of the exploitation of nuclear power stations in particular as regards final management. of spent nuclear fuel and high-activity waste, as the developments Technology may condition the way in which such management is ultimately carried out and, consequently, the costs associated with it.

In addition, given the long life of certain radioactive waste, which goes beyond generations, after the final management of certain radioactive waste, it will be necessary to establish the necessary measures to prevent any external agent from may cause its dispersion in the environment or other undesirable effects, which will require long-term institutional supervision of which the State will have to be charged. This is provided for in Article 38a of Law 25/1964 of 29 April on Nuclear Energy, in which the State is required to take ownership of the radioactive waste after its final storage has been carried out and, in addition, to assume the surveillance which, where appropriate, may be required after the closure of a nuclear facility after the period of time set out in the relevant closing declaration has elapsed.

Another of the characteristics that singularizes the nuclear power industry is the use and generation of materials that must be subjected to strict control in order to avoid their use for non-peaceful purposes or any other kind of malicious act on them, which obliges Spain, as a party to the Treaty on the Non-Proliferation of Nuclear Weapons (done in London, Moscow and Washington on 1 July 1968 and ratified by Spain, to 13 October 1987) and the Convention on the Physical Protection of Nuclear Material (done at: Vienna and New York on 3 March 1980, signed by Spain on 7 April 1986 and ratified, as a Member State of EURATOM, on 6 September 1991, to deal with the responsibilities resulting from it and, consequently, to the implementation of the of the corresponding resources.

The State must also provide the necessary resources to keep the existing nuclear emergency plans operational in each of the provinces in which there are nuclear facilities.

In view of the above, it is considered appropriate to establish a levy on the production of spent nuclear fuel and radioactive waste at nuclear power stations, as well as on their storage in facilities. In order to compensate society for the burdens it must bear as a result of this generation, it is centralised.

IV

The imposition on hydrocarbons as well as being a relevant source of tax revenues is a powerful tool in the service of the policy of protecting the environment fully established in our system. legal.

While liquid fuels primarily intended for road transport or the residential sector, have contributed to these objectives through their current rates of the hydrocarbon tax, natural gas has been enjoying a tax rate equal to zero, temporarily permitted by Article 15.1 (g) of Council Directive 2003 /96/EC of 27 October 2003 on the restructuring of the Community system of taxation of products energy and electricity.

The imminence of the end of the period indicated in Directive 2003 /96/EC, the increase in the national quotas for natural gas consumption that has occurred during these years, as well as the consistency in the treatment of the different sources of energy, advise to apply strictly positive levels of taxation for those uses of natural gas that are regulated at zero rate, so in Title III of this Law, by amending Law 38/1992, of 28 December, Special Taxes (BOE of 29 December), a positive type of gas is established natural gas used as propellant in stationary engines, as well as natural gas intended for uses other than fuel.

However, in order to maintain the competitiveness of the industrial sector, under the provisions of the Community legislation cited above, it allows the national level of taxation to be differentiated for the same product stable circumstances or conditions, respecting the Community minimum levels of taxation and the rules of the internal market and competition, a reduced taxation of natural gas for professional uses is established provided that it is not used in Electrical generation and cogeneration processes.

On the other hand, the Law reviews the tax treatment applicable to the different energy products used for the production of electricity. The activities of generating electricity from fossil fuels are major sources of greenhouse gas emissions, so from a fiscal point of view, consideration has been given to this form of greenhouse gas emissions. Electricity generation has to be taxed more in line with the externalities it produces.

Under these premises, certain exemptions provided for in Article 51.2.c) and 79,3 (a) of Law 38/1992 are deleted, in accordance with the provisions of Article 14.1.a) of Directive 2003 /96/EC, which allows States to members for such purposes subject to taxation on energy products used to produce electricity, and with Article 15.1.c) of that Directive as regards the combined generation of heat and electricity.

In this same sense, in order to give an analogous treatment to the production of electricity from fossil energy sources, the rate of charge on coal is raised, and at the same time, specific rates are created that tax the Fuel oils and gas oils intended for the production of electrical energy or for cogeneration of electricity and useful heat.

V

Finally, in Title IV of this law the recast text of the Law of Waters approved by the Royal Legislative Decree 1/2001, of July 20, is amended.

In particular, this Title regulates the economic-financial regime of the use of the hydraulic public domain. It provides that the competent public authorities, by virtue of the principle of cost recovery and taking into account long-term economic projections, will establish appropriate mechanisms to pass on the costs of services. related to water management, including environmental and resource costs, in the different end users.

The aforementioned recast text of the Water Act in Articles 112 to 114 provides for four different charges linked to water: the charge for the use of public domain goods, the discharge fee for discharges into the hydraulic public domain, the regulatory fee that taxes the particular benefit obtained by state-made regulatory works and the rate of use of water that taxes the particular benefits obtained by works of the different State of the throttling.

In particular, Article 112 of the recast text of the Water Act provides that the licence fee applies only to the occupation, use and use of the hydraulic public domain as defined in paragraphs (b) and (c) Article 2 of the same law, that is to say to the use of the channels of natural currents, continuous or discontinuous and of the beds of lakes and lagoons and those of the surface reservoirs in public channels. The use of the continental waters referred to in Article 2 (a) of the recast of the Water Act is thus excluded from the definition of this fee.

This reality that is an anomaly with respect to the common regime of public domain goods has endured for historical reasons while today lacks economic reasonableness, at least in terms of purely industrial use and in market regime as is the production of electric power.

Currently, the overall quality of Spanish continental waters makes it necessary to protect them in order to safeguard one of the natural resources necessary for society. In this respect, policies for the protection of the public hydraulic domain should be strengthened. To this end, it is necessary to obtain resources that must be provided by those who obtain a benefit from their private use or special use for the production of electrical energy.

The purpose of this amendment is therefore to establish a new fee for the public domain goods described in Article 2 (a) of the same law, that is, the use or use of the continental waters for their hydroelectric operation.

TITLE I

Tax on the value of electricity production

Article 1. Nature.

The tax on the value of the production of electric power is a direct and real nature tribute that taxes the production of production activities and incorporation into the electric power system, a measure in central bars, through each of the facilities referred to in Article 4 of this Law.

Article 2. Territorial scope.

1. The tax will apply throughout the Spanish territory.

2. The provisions of the preceding paragraph shall be without prejudice to the tax arrangements foral and economic agreements in force, respectively, in the territories of the Basque Country and in the Community of Navarra.

Article 3. Treaties and conventions.

The provisions of this law shall be without prejudice to the provisions of international treaties and conventions that have become part of the internal order, in accordance with Article 96 of the Constitution. Spanish.

Article 4. Taxable fact.

1. It is the taxable fact of production and incorporation into the electric power system of central bars, including the peninsular electrical system and the island and extra-island territories, in any of the installations referred to in Title IV of Law 54/1997 of 27 November of the Electrical Sector.

2. The production in central bars, for the purposes of this Law, shall be the energy measured in alternator bornes, which is minted in the auxiliary consumption in generation and in the losses to the point of connection to the network.

3. With respect to the concepts and terms of own substance that appear in the Law, except those defined in it, the provisions of the State-owned electrical sector will be in place.

Article 5. Contributors.

Tax payers are the natural or legal persons and entities referred to in Article 35.4 of Law 58/2003 of December 17, General Tax on the activities referred to in Article 4.

Article 6. Tax base.

1. The taxable amount of the tax shall be the total amount corresponding to the taxpayer for the production and incorporation into the electricity system of electrical energy, measured in central bars, for each installation, in the period tax.

For these purposes, in the calculation of the total amount, the remuneration provided for in all the economic schemes resulting from the provisions of Law 54/1997 of 27 November of the Electricity Sector in the period (a) corresponding tax, as well as those provided for in the specific economic scheme for the production and incorporation of electricity in the island and extra-island territories.

2. The tax base defined in the preceding paragraph shall be determined for each installation in which the activities referred to in Article 4 of this Law are carried out.

Article 7. Tax and accrual period.

1. The tax period shall coincide with the calendar year, except in the case of the cessation of the taxpayer in the exercise of the activity at the facility, in which case the day on which the cessation of the activity is understood shall end.

2. The tax shall be due on the last day of the tax period.

Article 8. Type of lien.

The tax will be required at the rate of 7 percent.

Article 9. Full quota.

The full quota is the amount resulting from applying the tax rate to the tax base.

Article 10. Settlement and payment.

1. Taxpayers will be obliged to reverse the tax and enter the quota within the month of November after the tax accrual, in accordance with the rules and models established by the Minister of Finance and Public Administration. For these purposes, the definitive measures for electrical production must be taken into account.

2. Between 1 and 20 months of May, September, November and February of the following year, the taxable person shall make a split payment corresponding to the period of the three, six, nine or twelve months of the each calendar year, in accordance with the rules and models established by the Minister of Finance and Public Administrations.

3. Split payments shall be calculated on the basis of the value of the production of power in central bars from the beginning of the tax period until the end of the three, six, nine or twelve months referred to in paragraph 1. above, the tax rate provided for in Article 8 of this Law and deducting the amount of the previously realised split payments.

For these purposes, the total amount to be collected by the taxpayer shall be taken as the value of the production, by the production and incorporation into the electric power system of central bars, for each installation in the corresponding period.

However, where the value of the production included in all installations does not exceed EUR 500 000 in the preceding calendar year, the taxpayers shall be obliged to make only the split payment in respect of which the settlement is between 1 and 20 November.

Trying from contributors who would have developed the activity for a period of less than the calendar year during the previous year, the value of the production will be raised annually.

4. In the event of the commencement of the activity after 1 January, the payments broken down into account of the liquidation corresponding to the current tax period shall, where appropriate, be carried out within the period of settlement of the quarter in which the value of production calculated from the start of the tax period exceeds EUR 500,000, including all installations.

5. If the total amount corresponding to the taxpayer is not known at the time of the payment of the split payments, the taxpayer shall provisionally fix it in the light of the last provisional liquidation carried out by the taxpayer. the operator of the system and, where appropriate, the National Energy Commission, prior to the start of the deadline for the payment of the corresponding payment.

Article 11. Infringements and penalties.

Tax violations relating to this tax will be qualified and sanctioned in accordance with the provisions of Law 58/2003 of December 17, General Tax.

TITLE II

Taxes on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power and the storage of spent nuclear fuel and radioactive waste in facilities centralized

CHAPTER I

General provisions

Article 12. Nature.

The tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power and the tax on the storage of spent nuclear fuel and radioactive waste in centralised facilities are direct and real nature taxes, which tax the activities which, by integrating their respective taxable amount, are defined in Articles 15 and 19 of this Law.

Article 13. Territorial scope.

1. Taxes will be applied throughout the Spanish territory.

2. The provisions of the preceding paragraph shall be without prejudice to the tax arrangements foral and economic agreements in force, respectively, in the territories of the Basque Country and in the Community of Navarra.

Article 14. Treaties and Conventions.

The provisions of this Law shall be without prejudice to the provisions of international treaties and conventions that have become part of the internal order, in accordance with Article 96 of the Constitution. Spanish.

CHAPTER II

Tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power

Article 15. Taxable fact.

It constitutes the taxable fact of the tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power.

Article 16. Contributors.

1. The natural or legal persons and entities referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, who carry out the activity referred to in Article 15 are taxpayers.

2. The tax liability of the owners of the nuclear facilities that generate the taxable event shall be jointly and severally liable when they do not match those who exploit them.

Article 17. Tax base.

1. It constitutes the tax base on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power:

(a) The kilograms of heavy metal contained in the nuclear fuel produced during the tax period, understanding as heavy metal the uranium and plutonium contained, and as nuclear fuel spent fuel irradiated in the reactor that has been definitively removed from the reactor during the tax period.

b) The cubic metres of radioactive waste on average, low and very low levels of activity, which have been put up during the tax period for temporary storage at the site of the installation

2. The tax base defined in this Article shall be determined for each installation in which the activities constituting the taxable event of this tax are carried out.

Article 18. Tax rate and tax rate.

The tax rate will be the result of applying the following tax rates to the tax base:

(a) In the production of spent fuel resulting from the generation of nuclear power, as referred to in Article 17 (1) (a), the rate shall be EUR 2,190 per kilogram of heavy metal.

(b) In the production of radioactive waste referred to in Article 17 (1) (b):

1. For low-and medium-activity radioactive waste, the rate shall be EUR 6,000 per cubic metre.

2. º For radioactive waste of very low activity, the rate will be 1,000 euros per cubic meter.

CHAPTER III

Tax on the storage of spent nuclear fuel and radioactive waste in centralised facilities

Article 19. Taxable fact.

It constitutes the taxable fact of the tax on the activity of storage of spent nuclear fuel and radioactive waste in a centralised facility.

For the purposes of this tax, the storage of spent nuclear fuel and radioactive waste shall be understood to mean any activity consisting in the temporary or permanent immobilization of the same, regardless of the form in which it is performed, and as a centralized installation to the one that can store these materials from various installations or sources.

Article 20. Exemptions.

The storage of radioactive waste from medical or scientific activities as well as radioactive waste from exceptional incidents in non-subject industrial installations shall be exempt from the tax. to nuclear regulations which are classified as such by the Nuclear Safety Board or detected in such facilities, and managed in the framework of the agreements referred to in Article 11.2 of Royal Decree 229/2006, of 24 February, on the control of high activity encapsulated radioactive sources and sources orphan.

Article 21. Contributors.

Tax payers are the natural or legal persons and entities referred to in Article 35 (4) of Law 58/2003 of 17 December, General Tax, which are the owners of the facilities in the the activities referred to in Article 19 are carried out.

Article 22. Tax base.

1. It constitutes the tax base of the tax on the storage of spent nuclear fuel and radioactive waste in centralised facilities:

(a) The difference between the weight of the heavy metal contained in the spent nuclear fuel stored at the end and at the beginning of the tax period, expressed in kilograms.

(b) The difference between the volume of high-activity radioactive waste, other than spent nuclear fuel, or medium-activity and long-life, stored at completion and at the beginning of the tax period, expressed in cubic meters.

(c) The volume of radioactive waste of medium activity not covered by paragraph (b), and of low or very low activity, introduced into the facility for storage during the tax period, expressed in metres cubic.

2. The tax base defined in this Article shall be determined for each installation in which the activities constituting the taxable event of this tax are carried out.

Article 23. A liquidable base in the centralized storage of medium, low and very low activity.

1. In the centralised storage of waste medium, low and very low activity, as referred to in Article 22 (c), the liquidable basis shall be obtained by application to the taxable amount of a reduction coefficient K of agreement with the following expression:

BL = K × BI

In which:

BL: Settable Base.

BI: Taxable Base.

2. The coefficient K shall be obtained by the application of the following formula

In which:

V_NC: Volume of non-compactable or incinerable waste introduced for final storage.

V_C: Compactable waste volume introduced for final storage.

f_C: Volume reduction factor by compaction.

V_SI: Volume of solid waste that is subjected to pre-storage incineration treatment.

f_YES: Volume reduction factor by solid waste incineration.

V_LI: Volume of liquid waste that is subjected to pre-storage incineration treatment.

f_LI: Volume reduction factor by liquid waste incineration.

V_MX: Volume of waste that is subjected to mixed compaction and incineration prior to final storage.

f_MX: Volume reduction factor by mixed compaction and incineration treatment.

3. The reduction factors will take the following values:

7.8

Factor	Value
C	1
	2.6
SI	1
LI	1
15.3
	1

Article 24. Tax rate and tax rate.

1. The tax rate shall be the result of applying to the tax base, or the liquidable basis in accordance with Article 23, the following tax rates:

(a) In the storage of spent fuel referred to in Article 22 (1) (a), the rate shall be EUR 70 per kilogram of heavy metal.

(b) In the storage of radioactive waste referred to in Article 22 (1) (b), the rate shall be EUR 30,000 per cubic metre of radioactive waste.

(c) In the storage of radioactive waste referred to in Article 22 (1) (c):

1. For low-and medium-activity radioactive waste, the rate shall be EUR 10,000 per cubic metre.

2. º For radioactive waste of very low activity, the rate will be 2,000 euros per cubic meter.

CHAPTER IV

Common rules for both taxes

Article 25. Tax and accrual period.

1. The tax period shall coincide with the calendar year, except in the case of the cessation of the taxpayer in the development of the activities constituting the taxable acts referred to in Articles 15 and 19, in which case they shall end on the day of that the cessation of the event is understood.

2. The tax shall be due on the last day of the tax period.

Article 26. Settlement and payment.

1. Taxpayers shall be obliged to self-abolish the tax and to enter the resulting quota within the first 20 calendar days following the tax accrual, in accordance with the rules and models laid down by the Minister for Finance and Public Administrations.

2. In the first 20 calendar days of the months of April, July and October, taxpayers who carry out the taxable event provided for in Articles 15 and 19 shall make a split payment on account of the settlement for the period tax in progress, in accordance with the rules and models established by the Minister of Finance and Public Administrations.

The amount of the split payments shall be calculated on the basis of the determining factors of the tax base corresponding to the calendar quarter preceding the start of the period for each of the split payments, and applying the tax rate, as the case may be, as referred to in Articles 18 and 24 of the Act.

Article 27. Infringements and penalties.

Tax violations relating to these taxes will be qualified and sanctioned in accordance with the provisions of Law 58/2003 of December 17, General Tax.

TITLE III

Amendment of Law 38/1992, of December 28, of Special Taxes

Article 28. Amendment of Law 38/1992 of 28 December of Special Taxes.

Law 38/1992, of December 28, of Special Taxes is amended, in the following terms:

One. A paragraph 14 is added to Article 7, with the following wording:

" 14. By way of derogation from the foregoing paragraphs of this Article, where the natural gas output of the installations considered to be factories or tax warehouses occurs within the framework of a contract for the supply of natural gas to For consideration, the accrual of the tax on mineral oils shall take place at the time when the share of the price corresponding to the natural gas supplied in each billing period is payable. The above shall not apply when the natural gas destination is another tax warehouse or a tax warehouse.

For the application of the provisions of paragraph 1 of this Article, in relation to natural gas supplies other than those referred to in the preceding paragraph, taxable persons may consider that the of the natural gas supplied for periods of up to 60 consecutive days, has left the factory or tax warehouse on the first day of the calendar month following the end of the said period. '

Two. Article 8 (3) is amended as follows:

" 3. The tax representatives referred to in Article 4 (28) of this Law are taxable persons, as a substitute for the taxpayer.

Also taxable persons, as a substitute for the taxpayer, are liable for the supply of natural gas for consideration in the case provided for in the first subparagraph of Article 7 (14) of this Law. "

Three. In Article 50 (1) and in Article 50 (1) and in Article 50 (3) of Law 38/1992 of 28 December 1992, Special Taxes are amended as follows:

" Tarifa 1. ª:

Heading 1.1 Lead Gasolines: 433.79 euros per 1,000 litres of general type and 24 euros per 1,000 litres of special type.

Heading 1.2.1 Unleaded gasolines of 98 I.O. or higher octane: 431,92 euros per 1,000 litres of general type and 24 euros per 1,000 litres of special type.

Heading 1.2.2 Other unleaded gasolines: EUR 400,69 per 1,000 litres of general type and EUR 24 per 1,000 litres of special type.

Heading 1.3 Gasoils for general use: 307 euros per 1,000 liters of general type and 24 euros per 1,000 liters of special type.

Heading 1.4 Gasoils usable as fuel in the uses provided for in Article 54 (2) and, in general, as fuel, excluding those under heading 1.16: EUR 78,71 per 1,000 litres of general type and EUR 6 per 1,000 litres of special type.

Heading 1.5 Fueloils, excluding those under heading 1.17: EUR 14 per tonne of general rate and EUR 1 per tonne of special type.

Heading 1.6 LPG for general use: EUR 57.47 per tonne.

Heading 1.8 LPG intended for uses other than fuel uses: EUR 15 per tonne.

Heading 1.9 Natural gas for general use: 1,15 euros per gigajoule.

Heading 1.10 Natural gas intended for uses other than fuel, as well as natural gas intended for use as fuel in stationary engines: EUR 0.65 per gigajoule.

However, a reduced rate of EUR 0.15 per gigajoule is established for natural gas intended for use for professional purposes as long as they are not used in generation and cogeneration processes.

Heading 1.11 Queroreno for general use: EUR 306 per 1,000 litres of general type and EUR 24 per 1,000 litres of special type.

Epigraph 1.12 Kerosene for uses other than fuel uses: EUR 78.71 per 1,000 litres.

Heading 1.13 Bioethanol and Biomethanol for Use as Fuel:

(a) Bioethanol and biomethanol mixed with unleaded petrol of 98 I.O. or higher octane: EUR 431,92 per 1,000 litres of general type and EUR 24 per 1,000 litres of special type.

(b) Bioethanol and biomethanol, mixed with other unleaded or unmixed gasolines: EUR 400,69 per 1,000 litres of general type and EUR 24 per 1,000 litres of special type.

Epigraph 1.14 Biodiesel for use as fuel: 307 euros per 1,000 liters of general type and 24 euros per 1,000 liters of special type.

Heading 1.15 Biodiesel for use as fuel in the uses provided for in Article 54 (2) and, in general, as fuel, and bio-ethanol for use as fuel: EUR 78.71 per 1,000 litres of general type and EUR 6 per 1,000 litres of special type.

Heading 1.16 Gasoils intended for the production of electrical energy or cogeneration of electrical and heat energy in installations whose production activity falls within the scope of Law 54/1997, 27 November, from the Electrical Sector: EUR 29.15 per 1,000 litres.

Heading 1.17 Fuelolos intended for the production of electrical energy or cogeneration of electrical and heat energy in installations whose production activity falls within the scope of Law 54/1997, 27 November of the Electricity Sector: EUR 12,00 per tonne.

3. Without prejudice to Article 8 (7), the application of the reduced rates laid down for headings 1.4, 1.12, 1.15, 1.16 and 2.10 shall be conditional on compliance with the conditions laid down in Regulation (EC) No 121/2000. the addition of tracers and markers, as well as the actual use given to the products. Such conditions may include the use of specific means of payment. '

Four. Article 51.2.c is deleted and Article 51.4 is worded as follows:

" 4. Manufacture and import of products falling within CN code 2705 intended for the production of electricity in power plants or for the production of electricity or cogeneration of electricity and heat in combined power plants or their self-consumption in the facilities where they have been generated. For the purposes of the application of this exemption they are considered:

1. Central electrical plant: The installation whose activity of production of electrical energy falls within the scope of Law 54/1997, of 27 November, of the Electrical Sector, and whose establishment and they have been authorised in accordance with the provisions of Chapter I of Title IV of that Act.

2. Combined Central: The installation whose activity of production of electricity or cogeneration of electrical energy and heat useful for its subsequent use of energy is understood within the scope of the Law 54/1997, of 27 November, of the Electrical Sector, and the establishment and operation of which have been authorized in accordance with Chapter II of Title IV of that Law. "

Five. Paragraph 4, which is worded as follows, is amended and paragraph 5 is deleted, both in Article 52a:

" 4. The basis for the refund shall be the volume of gas oil purchased by the person concerned and intended for use as fuel in the vehicles referred to in paragraph 2 above. The base so determined shall be expressed in thousands of litres.

For the application of the autonomic rate of the refund, the basis of the refund shall be the volume of gas oil acquired by the person concerned in the territory of the Autonomous Community which has established it. and has been intended for use as fuel in the vehicles referred to in paragraph 2 above. The base so determined shall be expressed in thousands of litres. '

Six. Article 52b (1) (b) is amended as follows:

" (b) The amount of the quotas to be returned shall be equal to the result of applying the rate of EUR 78,71 per 1,000 litres on a basis constituted by the volume of gas oil actually employed in agriculture, including the horticulture, livestock and forestry during the period indicated, expressed in thousands of litres. '

Seven. Article 54 (5) is inserted in such a way that the current paragraph 5 becomes the 6, and is worded as follows:

" 5. The use of gas oil with the application of the rate provided for under heading 1.16 of tariff 1. tax and the use of fuel oil with the application of the rate provided for under heading 1.17 of tariff 1. uses provided by these headings.

6. The prohibitions and limitations laid down in this Article extend to products whose use is equivalent to that of mineral oils covered by tariff 1. the duty, in accordance with paragraph 1 of this Article. above. "

Eight. A point (d) is inserted in Article 55 (2) and paragraph 4 (e) of the same Article is amended, with the following wording:

" Article 55.2.

(d) Those using gas oil with application of the type provided for under heading 1.16 of tariff 1. of the tax or fuel oil with application of the type provided for under heading 1.17 of tariff 1. covered by these headings and not included in the preceding paragraphs. '

" Article 55.4.

(e) In the cases referred to in paragraphs (a) and (d) of paragraph 2 above, the penalty shall consist of a fixed pecuniary fine of EUR 600. "

Nine. Article 79,3 (a) is deleted.

Ten. Article 84 is worded as follows:

" Article 84. Type of lien.

The tax will be required at the rate of 0.65 euros per gigajoule. "

TITLE IV

Modification of the recast text of the Water Law, approved by Royal Legislative Decree 1/2001, of July 20

Article 29. Amendment of the recast text of the Water Law, approved by Royal Legislative Decree 1/2001, of July 20.

The recast text of the Water Law, approved by Royal Legislative Decree 1/2001 of July 20, is amended, adding an article 112 bis with the following content:

" Article 112a. Fee for the use of inland waters for the production of electrical energy.

1. The use and use of the public domain goods referred to in Article 2 (a) of this Law for the production of electrical energy in central bars shall be taxed at a fee referred to above. use of continental waters for the production of electrical energy, intended for the protection and improvement of the public hydraulic domain.

2. The accrual of the fee shall be with the initial grant and annual maintenance of the concession power and shall be payable in the appropriate amount and within the time limits specified in the conditions of such concession or authorization.

3. Dealers or, where appropriate, subsurers shall be taxpayers of the licence fee.

4. The tax base of the levy shall be determined by the Basin Agency and shall be the economic value of the hydroelectric power produced and measured in central bars for each annual tax period by the concessionaire by use and use of the hydraulic public domain.

5. The annual charge rate will be 22% of the value of the tax base and the full share will be the amount resulting from the tax rate being applied to the tax base.

6. Hydro-electric harness operated directly by the competent authority for the management of the hydraulic public domain shall be exempt from payment of this fee.

7. The licence fee shall be reduced by 90% for hydroelectric installations of 50 MW or less, and for installations for the production of electric power of pumping and power technology exceeding 50 MW, and in the a form to be determined for those productions or installations which are to be incentivised for reasons of general energy policy.

8. The management and collection of the fee shall be the responsibility of the competent basin body or the State Tax Administration, under agreement with the latter.

In the event of the agreement with the State Tax Administration Agency, it will receive from the Basin Agency the relevant data and censuses that will facilitate its management, and will periodically inform it in the way it is determine by regulatory means. To these effects, the National Energy Commission and the Operator of the Electrical System will be obliged to supply to the Basin Agency or the Tax Administration how much data, reports are necessary in accordance with Article 94 of the Law. 58/2003, dated December 17.

2 percent of the fee collected will be considered an income of the basin body, and the remaining 98 percent will be entered into the Treasury by the collecting body. "

Additional disposition first. Taxable facts regulated in this Act taxed by the Autonomous Communities.

1. In so far as the taxes laid down by this Law fall on taxable facts taxed by the Autonomous Communities and this results in a decrease in their income, the provisions of Article 6.2 of the Organic Law 8/1980 will apply, of 22 September, for the financing of the Autonomous Communities.

2. The provisions of the above paragraph shall apply only in respect of the own taxes of the Autonomous Communities laid down in an Act adopted before 28 September 2012.

Additional provision second. Costs of the electrical system.

In the General Budget Laws of the State of each year, it will be used to finance the costs of the electricity system provided for in Article 16 of Law 54/1997, of 27 November, of the Electrical Sector, an amount equivalent to the sum of the following:

(a) The estimate of the annual collection corresponding to the State derived from the taxes and charges included in this Law.

b) The estimated revenue from the auction of greenhouse gas emission allowances, with a maximum of 500 million euros.

First transient disposition. Adaptation of hydroelectric concessions.

The provisions of Article 112a, which by means of this Law is added in the recast text of the Water Law, approved by Royal Legislative Decree 1/2001, of July 20, will apply to the owners of the production of electrical energy which, at the time of entry into force, is the holder of a hydroelectric concession. The conditions for such concessions shall be adapted to the new rules laid down in that Article 112a.

Second transient disposition. Payments split during 2013.

For the tax period initiated on 1 January 2013 and for the sole purpose of determining whether taxpayers who carry out the taxable event must make payments in instalments in accordance with Article 10, shall be calculated as the value of the annual production, including all installations, of the value which would have been the production carried out in the year 2012.

In the case of taxpayers who have developed the activity for a period of less than the calendar year 2012, the value of the production will be raised annually.

If the total amount corresponding to the taxpayer is not known at the time of the payment of the split payments, the taxpayer shall provisionally fix it on the basis of the last provisional settlement. carried out by the system operator and, where appropriate, by the National Energy Commission.

Single repeal provision. Regulatory repeal.

Any provisions of equal or lower rank are repealed to be opposed to this Law.

Final disposition first. Amendment of Law 54/1997 of 27 November of the Electrical Sector.

Law 54/1997 of 27 November of the Electrical Sector is amended as follows:

One. Paragraph 2 is amended in Article 15, which shall be read as follows:

" 2. The costs of regulated activities, including the permanent operating costs of the system and the costs of diversification and security of supply, shall be financed by means of the revenue collected by means of access to the transport and distribution networks satisfied by consumers and producers, as well as by the consignments from the General Budget of the State. "

Two. A paragraph 7 is added to Article 30, with the following wording:

" 7. Electrical energy attributable to the use of a fuel in a generation plant which uses as primary energy some non-consumable renewable energy shall not be subject to primary economic conditions, except in the case of: hybrid installations between non-consumable renewable energy sources and consumables, in which case the electrical energy imputable to the use of the consumable renewable energy source can be the subject of the primary economic regime.

For these purposes, the methodology for the calculation of the electrical energy imputable to the fuels used will be published by the Minister of Industry, Energy and Tourism. "

Three. The third subparagraph of paragraph 9.Primoero.f of the additional sixth provision is amended as follows:

" However, in the case of taxpayer substitute taxable persons in which the circumstances referred to in Article 71 (3.1) of the Value Added Tax Regulation are not met, By Royal Decree 1624/1992 of 29 December 1992, the income of the fees payable during each calendar quarter of the year shall be effective, respectively, before the 10th of the months of May, September, November and February or, in its case, on the working day immediately thereafter. '

Final disposition second. Competence title.

This law is issued under the exclusive jurisdiction of the State in matters of the General Finance provided for in Article 149.1.14. of the Spanish Constitution, except as provided for in Title IV of the Spanish Constitution. Article 149.1.22. of the Constitution which attributes to the State exclusive competence in matters of legislation, management and the granting of resources and hydraulic exploitation when the waters flow through more than one Autonomous Community.

Final disposition third. Regulatory enablement and regulatory development.

1. The Government is empowered to provide, within the scope of its powers, the regulatory provisions necessary for the development and implementation of this Law.

2. In particular, the Government is authorised to amend the form of payment provided for in Article 29 of this Law.

Final disposition fourth. Ratings to the State General Budget Law.

The General Budget Law of the State may amend, in accordance with the provisions of Article 134.7 of the Spanish Constitution, the tax rates and the instalments established in this Law.

Final disposition fifth. Entry into force.

This Law shall enter into force on 1 January 2013.

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this law.

Madrid, December 27, 2012.

JOHN CARLOS R.

The President of the Government,

MARIANO RAJOY BREY