Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products: return request form A24

From May 1, 2025, the procedures for submitting the tax refund application (form A24) will be available on the Electronic Headquarters of the AEAT by those who ship from the Peninsula or the Balearic Islands the products subject to the Tax destined for the territory of other Member States of the European Union. The application must be submitted within the first twenty calendar days following the end of the monthly period in which the events giving rise to the application occurred. The application must be accompanied by supporting documents proving the facts on which the application is based and payment of the tax for which the refund is being requested.