Novelties Act 7/2024 with regard to the excise duties with coming into force in 2025
1 January 2025
Tax New types of the Tax on Works of the Tobacco.
Cigars and cigarritos: type of the 15.8 for 100 on PVP.
The minimum amount of the tax will be 47 euros for every 1,000 units.
Cigarettes: simultaneously to the following tax types:
- Proportional Type: 48.5 for 100 on PVP.
- Specific Type: 33.50 euros for every 1,000 cigarettes.
The minimum amount of the tax 150 euros for every 1,000 cigarettes.
Insect bite to confuse: simultaneously to the following tax types:
- Proportional Type: 37.68 for 100 on PVP.
- Specific Type: 33.4 euros for kilogram.
The minimum amount of the tax 112.5 euros for every kilogram.
The other works of the tobacco: 34 for 100 on PVP.
The minimum amount of the tax 30 euros for kilogram.