Tobacco tax markings
Article 26 of the Excise Duty Regulation, as amended as of 20 May 2019, regulates the tax markings that must be affixed to cigarette and rolling tobacco packages and packets.
From 20 May 2019, the tax marking of tobacco products will also be required for:
Unit packets of cigarettes and rolling papers sold in duty-free shops located in ports and airports on the mainland and the Balearic Islands
Cigarettes and tobacco products supplied to ships and aircraft both for consumption by their crews and for sale on board to passengers
You can request the tax marks that must be attached to cigarettes and rolling pins through the application form available in Gestiones on this page.
The new tax marks incorporate the security measures required by Directive EU 2014/40 and Implementing Decision ( EU ) 2018/576
The Spanish Royal Mint (FNMT) will always physically deliver the tax markings, following authorisation from the competent organs of the AEAT, to the establishment that has requested it.
In the case of sales in duty-free shops, the removal or destruction of the tax mark is not required at the time of departure from the domestic territory.