Publication of Information Notes on Excise and Environmental Tax Issues
Information Notes on Excise and Environmental Tax issues have been published.
- Information note on the period of validity of old tax stamps affixed to beverages derived from January 2023(49 KB - pdf)
- Information note concerning the intra-Community movement of products subject to excise duties under the guaranteed consignments procedure (B2B) from 13 February 2023 (EMCS phase 4.0)(65 KB - pdf)
- Summary of amendments to Law 38/1992 of 28 December 1992 on Excise Duties and the Excise Duties Regulations, approved by Royal Decree 1165/1995 of 7 July 1995(70 KB - pdf)
- Information note from the Subdirectorate General for the Management and Intervention of Excise Duties, regarding the Special Tax on non-reusable plastic packaging.(62 KB - pdf)