Tobacco tax markings

Article 26 of the Excise Tax Regulations establishes that, as of May 20, 2024, tax stamps must be affixed to packages and containers of all types of tobacco products, extending their application to cigars and cigarillos and all other tobacco products.

From 20 May 2024, the tax marks of tobacco products must also adhere to the following:

• Single packages of tobacco products sold in duty-free shops located in ports and airports on the Peninsula and the Balearic Islands.
• Tobacco products supplied to ships and aircraft for consumption by their crews and for sale on board to passengers.

You can request the tax stamps that must be attached to tobacco products through the application form available in the Management section of this page.

Main changes

• The new tax marks incorporate the security measures required by Directive EU2014/40 and Implementing Decision (EU) 2018/576.
• The physical delivery of the tax stamps, subject to prior authorization from the competent bodies of the Tax Agency, will always be carried out by direct delivery by the National Mint and Stamp Factory to the establishment requesting them.
• In the case of sales of tobacco products in duty-free shops, the tax stamps affixed to them at the time of leaving the internal territorial area must not be removed under any circumstances.
• They must also not be withdrawn from sales or consumption on board ships or aircraft during flights or sea voyages to third countries or territories.