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Measures List
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Measure Name
Date when measure came into force
Excise duties on tobacco increased 2013/01/01
Rebalancing rate on cigarettes - Increase fine cut 2013/06/29
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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Impuesto sobre las labores del tabaco
Tax name in English Excise duty on manufactured tobacco
Member State ES-Spain
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

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

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
     
 
Beneficiary





Comments

     

 
Geographical Scope

The whole Spanish territory except the Canary Islands, Ceuta and Melilla.

 
Taxpayers

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.

 
Tax object and basis of assessment

The manufacture and imports of the following tobacco products:

  • Cigars and cigarillos;
  • Cigarettes;
  • Cut tobacco for rolling;
  • Other tobaccos for smoking
     

Basis of assessment:

  • Ad valorem duty on the value of the products calculated on the basis of the maximum retail price in tobacconists inclusive of all tax.
  • Specific duty: number of units.
 
Deductions, Allowances, Credits, Exemptions

Exemptions:

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.

 

Not liable

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

 

Tax Refunds

 

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

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 24.10 51.00 %
Cigars and Cigarillos 15.80 %
Fine cut smoking tobacco (for rolling of cigarettes) 22.00 41.50 %
Other smoking tobacco 28.40 %

Comments

Tax rates modified by Law 16/2012, of 27 December

  1. The amount of tax shall not be less than the flat tax rate of EUR 128.65 per 1,000 cigarrettes and will be increased to EUR 138.00 when cigarrettes are subject to a retail price of less than EUR 196.00 per 1,000 cigarrettes.
  2. The amount of tax shall not be less than the flat tax rate of EUR 41.5 per 1,000 units and will be increased to EUR 44.5 when cigars and cigarillos are subject to a retail price of less than EUR 215 per 1,000 units.
  3. The amount of tax shall not be less than the flat tax rate of EUR 96.5 per kilogram and will be increased to EUR 100.5 when fine cut smoking tobacco (for rolling of cigarrettes) are subject to a retail price of less than EUR 165 per kilogram.
 
Tax due date
  • After leaving the authorised warehouse or just in case of self-consumption
  • Imports: when customs debt is due
  • In case of delivery to a registered/non registered operator or an authorised recipient: in the moment they receive or in the place of destiny
 
Tax collector

The Spanish State Tax Agency.

 
Special features

     

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214af

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 7,716.00 EUR 0.74
2011 7,845.00 EUR 0.73
2010 8,028.00 EUR 0.74
2009 7,717.00 EUR 0.71
2008 7,528.00 EUR 0.67
2007 7,250.00 EUR 0.67
2006 6,486.00 EUR 0.64
2005 6,237.00 EUR 0.67
2004 5,912.00 EUR 0.69
2003 5,506.00 EUR 0.69
2002 5,114.00 EUR 0.68
2001 4,708.00 EUR 0.67
2000 4,505.00 EUR 0.70

Comments