General information. Common standards
Find out what excise duties are and the products on which they apply
Definition and regulatory framework
Definition
Manufacturing Excise Duties are indirect taxes levied on the specific consumption of the products included in their target scope, and levied at a single stage on the manufacture and importation of certain goods.
Regulations
Excise duties are standardised taxes at an EU level in the European Union, which means that they are regulated at an EU level by different directives that constitute the general regulatory framework for these taxes. EU Member States, within the framework defined in these directives, can regulate these taxes with their domestic legislation.
In the case of Spain, domestic legislation consists of Law 38/1998 of 28 December on Excise Duties and Royal Decree 1165/1995 of 7 July approving the Regulation on Excise Duties.