The Special tax on coal (article 75 of Ley 38/1992) is an indirect tax levied:

a) The first sale or delivery of coal made in the territorial scope after the production or extraction, import or intra-Community acquisition of coal and the entrepreneurs who destine the coal for resale (article 79.1 of Ley 38/1992).

b) The self-consumption or consumption of coal carried out by producers or extractors outside the production or extraction facilities, importers, intra-Community acquirers or entrepreneurs referred to in the previous letter.

The taxable amount of the tax will be constituted by the energy power of the coal object of the taxable operations, expressed in gigajoules (GJ) under direct estimation regime.

The Special tax on coal is a concerted tax that is governed by the same substantive and formal rules established in Ley 38/1992. It is required by the respective Territorial Administration when the accrual of the same occurs in the Basque Country. The accrual will be considered produced at the time of release for consumption or self-consumption (article 33 of Ley 12/2002 and Ley 7/2014).