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Special manufacturing taxes: alcohol, tobacco and hydrocarbons

In the BOE of May 9, 2023, Law 11/2023, of May 8, transposing European Union Directives on the accessibility of certain products and services, migration of highly qualified persons, taxation and digitalization of notarial and registry actions, is published; and which modifies Law 12/2011 of 27 May on civil liability for nuclear damage or damage caused by radioactive materials, which modifies the Law and Regulations on Excise Taxes.

You can download the summary of the amendments to Law 38/1992, of December 28, on excise taxes, and the Regulations on Excise Taxes, approved by Royal Decree 1165/1995, of July 7, in the document on the right.