Model 573. II. Excise Duties Tax on e-liquids and other tobacco-related products
General Details
Denomination
Model 573. II. Excise Duties Tax on e-liquids and other tobacco-related products
Procedure type
Taxation
Subject
Taxes
Purpose
The regulation of the objective scope, taxable event, cases of non-taxability, accrual, taxpayers, tax base, tax rate, exemptions, refunds and circulation is included in a new chapter IX within title I of the Special Taxes Law. “Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products” comprising Articles 64 to 64 decies, as well as the ninth, tenth and eleventh transitional provisions.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
The Tax Agency's E-Office
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
Not applicable
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HAC/86/2025, of January 13, approving model 573 "Tax on liquids for electronic cigarettes and other tobacco-related products. Self-assessment” and form A24 “Tax on liquids for electronic cigarettes and other tobacco-related products. "Refund request for shipments within the European Union"The form and procedure for its presentation are determined, and the registration in the Territorial Registry of taxpayers of article 64 quinquies of the Special Taxes Law is regulated. (BOE, January 31, 2025)
Processing regulations
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the submission of certain self-assessments, information returns, census returns, communications and refund requests of a tax nature. (Official State Gazette, November 26, 2013)