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Tax benefits: Exemptions and refunds

Find information on the procedures and main aspects of exemptions and refunds of Special Manufacturing Taxes

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Refunds

The following will be entitled to a refund of Special Taxes:

  • Exporters of products subject to these taxes or of other products that, although not subject to these taxes, contain others that are, for the quotas previously paid
  • entrepreneurs who introduce products subject to special manufacturing taxes for which the tax has been incurred within the internal territorial area, into a tax warehouse, in order to subsequently send them to another Member State of the European Economic Community,
  • Shippers of products subject to excise duty in intra-Community circulation procedures outside the suspension regime (guaranteed shipments and distance sales).

Obtaining a refund requires compliance with the conditions established in the Excise Tax Regulations in each case.

Furthermore, the right to a refund is also recognised in the cases specifically provided for each of the Special Manufacturing Taxes, with respect to the products included in their objective scope.