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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

6.1 Special Taxes

These taxes are levied on specific consumption and tax, in a single phase, the manufacture, importation and, where appropriate, introduction, within the internal territorial area of certain goods, as well as the registration of certain means of transport, the supply of electric energy and the putting into consumption of coal.

Link to special tax procedures and formalities

The taxes, self-assessment forms and informative declarations are:

  1. 6.1.1 Special Manufacturing Taxes
  2. 6.1.2 Special Tax on Electricity
  3. 6.1.3 Special Tax on Coal
  4. 6.1.4 Special Tax on Certain Means of Transport