Taxes in Europe Database v2
Law No 38 of 28 December 1992 on excise duties; Royal Decree-Law No 12 of 26 June 1996; Law No 38 of 4 August 1997 approving the amendment of the Economic Agreement with the Basque Autonomous Community; Royal Decree No 1165/1995 approving the regulation on excise duties; Law No 24 of 27 december 2001 on taxation, administrative and social measures; Law No 42 of 28 December 2006 (State General Budget Law 2007).
Royal Decree-Law 8/2009 of 12 June
The whole Spanish territory except the Canary Islands, Ceuta and Melilla.
Manufacturers, importers, and keepers of bonded warehouses for dutiable products and, where the goods circulate within the Community, registered and unregistered agents for and authorised recipients of this category of product and, in the cases provided for in the law, tax representatives.
The manufacture and imports of the following tobacco products:
Basis of assessment:
1. Applied to:
a. Deliveries within the framework of diplomatic relationships
b. Deliveries to foreign Armies (different from the Spanish ones) according to a previous agreement
c. Supplies made to air and sea international navigation, other than recreational.
d. Consumption within the framework of an agreement admitting a VAT exemption with third countries or international organisations
2. Manufactures and imports of manufactured tobacco applied to
a. His denaturalization in factories and bonded warehouses for its later utilization in industrial or agricultural purposes
b. The realisation of scientific analyses or related to the quality of the manufactures, from factories or bonded warehouses
3. Imports made by travellers over 17 years old according to certain floors, and small package deliveries.
4. The rest of manufactured tobacco will be taxed at a single tax rate of EUR 22 per kilo when the tax liability resulting form the application of the tax rate is lower than the amount of such a tax rate.
They are subject in connection with the manufacture or import
1. Losses inherent in the nature of the product during the manufacturing process, storage and transport, under certain conditions
2. Losses in case of force majeure under certain conditions
1. Exports of products subject to excise duty or other products not subject containing these products.
2. Export of products not subject to these taxes, including products subject to excise duties in their production.
3. The introduction of products on which tax has been paid in a tax warehouse in order to be sent to another EU member state.
4. Delivery of products on which tax has been paid to authorized recipients resident in another EU member state.
5. Shipment of products to resident persons in another EU member state in case of intra-Community distance sales. The tax refund is subject to tax payment in the State of destination.
6. The destruction of manufactured products under the control of tax administration.
the return of manufactured products at the factory for recycling
Tax rates modified by Law 16/2012, of 27 December
The Spanish State Tax Agency.