General information. Common standards
Find out what excise duties are and the products on which they apply
Taxable event and suspensive regime
It constitutes the taxable event of the Special Taxes on the Manufacturing or Importation of the products included in its objective scope.
Although the taxable event occurs with the manufacture or import of the goods, the requirement of the tax can be delayed until the moment in which said goods are intended for consumption, when the suspensive regime is applied.
The suspensive regime is the tax regime, consisting of the suspension of Special Taxes, applicable to the manufacture, transformation, possession or circulation of products subject to Special Taxes. This regime means that the Tax is not accrued or required while the products are linked to it.
The suspensive regime is applicable exclusively to products that are in an establishment authorized to manufacture or store the products in this tax regime, or when they circulate between establishments authorized to receive and dispatch products subject to Special Taxes under the suspensive regime.