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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:

  1. Proportional Type: 48.5 for 100 on PVP.
  2. 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:

  1. Proportional Type: 37.68 for 100 on PVP.
  2. 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.