Indirect taxes - Excise duty (EU harmonised) - Manufactured Tobacco

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Impuesto sobre las labores del tabaco
    ES - Spain
    EUR
    Date
    Year
    1993/01/01
    2019/01/01
    2019/01/15 11:26:53

    Contact information

    Administration

    Ministerio de Hacienda y Administraciones Públicas.
    Dirección General de Tributos.
    Subdirección General de Impuestos Especiales y Tributos sobre el Comercio Exterior

    Service

    Ministerio de Hacienda y Administraciones Públicas.
    Dirección General de Tributos.
    Subdirección General de Impuestos Especiales y Tributos sobre el Comercio Exterior

    Website

    E-mail

    especiales.tce@tributos.minhap.es

    Telephone

    +34 91 5958245

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    ES - Spain
    This tax is not applied in the Canary Islands, Ceuta and Melilla.
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Registered) traders
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    What is the basis of assessment?

    Cigars

    • Quantity
    • Weight
    • Retail price

    Cigarettes

    • Quantity
    • Weight
    • Retail price

    Smoking tobacco

    • Quantity
    • Weight
    • Retail price

    Fine cut tobacco for rolling of cigarettes

    • Quantity
    • Weight
    • Retail price

    Other

    • Quantity
    • Weight
    • Retail price

    Are ad valorem duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    Are specific duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other
    • Quantity
    • Weight
    • Retail price

    Deductions, Allowances, Credits, Exemptions

    To which of the following products does an exemption apply?

    • Denatured manufactured tobacco used for industrial or horticultural purposes
    • Manufactured tobacco which is destroyed under administrative supervision
    • Manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality
    • Manufactured tobacco which is reworked by the producer
    • Other:
    Manufactured tobacco which is supplied by tax-free shops which are carried away
    in the personal luggage of travellers to a third territory or to a third country taking a flight or sea-crossing.

    Rate(s) Structure

    General information

    TIRSP: Tax included retail selling price (ALL taxes included)
    MPPC: Most popular price category
    WAP: Weighted average price

    Cigarettes

    24.7
    10.9292 %
    13.7848 %
    51 %
    21 %
    17.3554 %
    68.3554 %
    79.2846 %
    247.5
    226
    139.96
    131.5
    61.9292 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    To
    Specific excise (per 1,000)
    Specific excise (as % of Total tax)
    Ad valorem excise (as % of TIRSP)
    21 %
    17.3554 %
     

    Cigars and Cigarillos

    15.8 %
    21 %
    17.3554 %
    33.1554 %
    41.5

    Fine cut smoking tobacco (for rolling of cigarettes)

    23.5
    41.5 %
    21 %
    17.3554 %
    58.8554 %
    171
    98.75
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    To
    Specific excise (per kg)
    21 %
    17.3554 %
     

    Other smoking tobacco

    28.4 %
    21 %
    17.3554 %
    45.7554 %
    22

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    The first twenty calendar days of the month following the release for consumption.

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other

    Tax collector

    General comments

    No Yes
    Fiscal stamps are only required for cigarettes.

    They should be requested from the management office in which it has to be registered the establishment where they will be placed.

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d214a-c06
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    7,130
    0.6113 %
    1.811 %
    2016
    7,137
    0.6379 %
    1.9123 %
    2015
    7,212
    0.6671 %
    1.9806 %
    2014
    7,288
    0.7022 %
    2.0879 %
    2013
    7,126
    0.6947 %
    2.1081 %
    2012
    7,737
    0.7441 %
    2.3129 %
    2011
    7,845
    0.7329 %
    2.3478 %
    2010
    8,028
    0.7427 %
    2.3745 %
    2009
    7,717
    0.7152 %
    2.4025 %
    2008
    7,528
    0.6744 %
    2.0969 %
    2007
    7,250
    0.6708 %
    1.8425 %
    2006
    6,486
    0.6435 %
    1.7888 %
    2005
    6,237
    0.6702 %
    1.905 %
    2004
    5,912
    0.6863 %
    2.0104 %
    2003
    5,506
    0.6853 %
    2.0666 %
    2002
    5,114
    0.6825 %
    2.0541 %
    2001
    4,708
    0.673 %
    2.0495 %
    2000
    4,505
    0.6971 %
    2.0979 %

    Footnotes