Model A24. II. Excise Duties Application for a tax refund on e-cigarette liquids and other tobacco-related products.
General Details
Denomination
Model A24. II. Excise Duties Application for a tax refund on e-cigarette liquids and other tobacco-related products.
Procedure type
Taxation
Subject
Taxes
Purpose
Form A24 for a refund request for shipments of products subject to this new special tax from the domestic territory to other European Union Member States.
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
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 application for shipments within the European Union", the form and procedure for its submission are determined, and the registration in the Territorial Registry of taxpayers of article 64 quinquies of the Special Taxes Law is regulated (BOE, December 31, 2025)
Processing regulations
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the presentation of certain self-assessments, information declarations, census declarations, communications and refund requests, of a tax nature. (BOE, 26-November-2013) Order HAP/2725/2012, of 19 December,