Tax on tobacco products
Find out about tax on cigarettes and other tobacco products
Taxable base and tax rates
The Tax on Tobacco Products is required based on two magnitudes, which constitute the tax base on which the tax rates are applied:
- Retail Price (in tobacco and stamp stores located in the Peninsula or Balearic Islands), for the application of proportional rates.
- The number of product units, for the application of specific types.
Tax rates
Within the European Union, Member States can establish the tax rates, within the framework provided for in community regulations.
The Special Tax Law establishes in its article 60 the applicable tax rates.
The applicable rates established in this article vary depending on the tobacco products, and may apply:
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A proportional rate (a percentage) on the Retail Price of tobacco products.
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A specific type (a certain amount), in euros, for the number of units or weight of the tobacco product.
In many tobacco products, proportional and specific rates are applicable simultaneously. Likewise, a minimum tax rate is established for some tobacco products.