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

6.1 Special Taxes

These are taxes that fall on specific consumption and tax, in a single phase, the manufacture, import and, where appropriate, introduction, into the internal territorial scope of certain goods, as well as the registration of certain means of transport, the supply of electrical energy. and the introduction of coal to consumption.

Link to special tax procedures and procedures

The taxes, self-assessment models and informative returns 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