New developments: Tax on tobacco products
On October 13th, it was published in the BOE Order HAC/1080/2026, of October 7, which modifies Order HAC/66/2024, of January 25, which approves the rules for the development of the tax stamps provided for all tobacco products. Basically, this Order approves new models of tax stamps, exclusively for products taxed by the special tax on Tobacco Products, from January 1, 2027.
The new models, with formats identical to those already existing, incorporate significant technical and security improvements, in terms of the elements included in these circulation documents.
The current tax stamp models already attached will remain valid throughout their marketing period and a three-month transition period is established to attach those tax stamps already requested and delivered before January 1, 2027.