Tax benefits: Exemptions and returns
Find information about the procedures and the main aspects of exemptions and refunds of Special Manufacturing Taxes
Refunds
The following will be entitled to a refund of Special Taxes:
- exporters of products subject to these taxes or of other products that, even if they are not, contain others that are, for the quotas previously paid
- entrepreneurs who introduce products subject to special manufacturing taxes for which the tax would have been accrued within the internal territorial scope, in a tax warehouse, with the aim of subsequently being sent to another Member State of the European Economic Community,
- shippers of products subject to excise taxes in intra-community circulation procedures outside the suspensive regime (guaranteed shipments and distance sales).
Obtaining the refund requires compliance with the conditions established in the Special Tax Regulations in each case.
On the other hand, the right to refund is also recognized in the cases specifically provided for each of the Special Manufacturing Taxes, with respect to the products included in their objective scope.