General information. Common standards
Find out what excise duties are and the products on which they apply
Repercussion
Taxpayers of Special Manufacturing Taxes are obliged to pass on the accrued fees to the purchasers of the products subject to these taxes, and the latter are obliged to bear them.
When the manufacturing, transformation or storage of products under the suspensive regime is carried out on behalf of others, the impact must be made on the people or entities for whom the operation is carried out.