Notice of Tax on E-Cigarette Liquids and Other Tobacco-Related Products

Under current regulations, the regularization of stocks stored for commercial purposes is not required as of April 1, 2025. When this obligation becomes enforceable, the appropriate dissemination and information will be given through the Electronic Headquarters of the AEAT and other communication channels available without the need to have a CAE in order to be able to present the corresponding self-assessment (form 573) within the period regulated.