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