Skip to main content

Special manufacturing taxes: alcohol, tobacco and hydrocarbons

In the Official State Gazette of 9 May 2023, Act 11/2023 of 8 May is published on the transfer of European Union Directives on accessibility of certain products and services, migration of highly qualified persons, tax and digitization of notarial and registry actions; And amending Act 12/2011 of 27 May on civil liability for nuclear damage or damage caused by radioactive materials, which amends the Law and the Regulation on Special Taxes.

You can download the summary of modifications to Act 38/1992, of 28 December, on excise duties, and the Regulation on Special Taxes, approved by Royal Decree 1165/1995, of 7 July, in the document on the right.