Tax on tobacco products
Find out about tax on cigarettes and other tobacco products
Refunds
In addition to the general refund assumptions regulated in article 10 of the LIE for all Special Manufacturing Taxes, in the Tax on Tobacco Manufactures, the right to refund is recognized of the tax payments paid in the case of destruction of tobacco products under the control of the Tax Administration and in the case of return of tobacco products to the factory for recycling.
In any case, the recognition of the right to refund will be subject to the conditions and procedure established in the Special Tax Regulations.