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Excise and Environmental Taxes

Information Note 17/2026, dated June 19, from the Department of Customs and Special Taxes regarding the accrual of the Special Tax on Electricity and its settlement(2640 KB - pdf)
Information Note 09/2026, dated March 23, from the Department of Customs and Special Taxes on matters related to the accrual of the Special Tax on Electricity(1854 KB - pdf)

(Replaced by NI 17/2026)

Information Note 22/2025, of November 4, from the Department of Customs and Special Taxes, on the control of residues with alcoholic content from the yeast obtained in the beer manufacturing process, within the scope of the Special Tax on this product(1838 KB - pdf)

(Information Note applicable from April 1, 2026)

Informative Note 19/2024, of June 17, of the Department of Customs and Excise, on the content of the prior declaration referred to in article 75 of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy (433 KB - pdf )
Information Note 17/2024, dated May 24, of the Department of Customs and Excise, regarding the exemption of article 51.2a) of Law 38/1992, of December 28, on Excise Taxes (856 KB - pdf )
NI 12/2024, of May 14, of the Customs and Excise Department on the documents that, for excise tax purposes, may be used to justify the tax regime applicable to heavy oils, lubricating oils, and other oils intended for a defined treatment classified in the Combined Nomenclature code 2707. (425 KB - pdf )
Information Note NI 11/2024 of May 13, from the Department of Customs and Excise on the need to attach tax stamps on all types of tobacco products as of May 20, 2024 (408 KB - pdf )
Informative Note 10/2024, of May 6, from the Department of Customs and Excise on the documents that, for the purposes of excise taxes, can be used to justify the tax regime applicable to heavy oils, lubricating oils, and other oils intended for a defined treatment classified in the Combined Nomenclature code 2707 (426 KB - pdf )

(Replaced by NI 12/2024)