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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, is published. migration of highly qualified people, tax and digitalization of notarial and registry actions; and which modifies Law 12/2011, of May 27, on civil liability for nuclear damage or damage caused by radioactive materials, which modifies the Law and Regulation of Special Taxes.

You can download the summary of modifications to Law 38/1992, of December 28, on special taxes, and the Regulation of Special Taxes, approved by Royal Decree 1165/1995, of July 7 in the document on the right.