Publication of Information Notes on Issues Related to Special and Environmental Taxes
Information Notes on Excise and Environmental Taxes issues have been published.
- Information note on the validity period of old tax seals attached to derived beverages from January 2023 (49 KB - pdf )
- Information note regarding the intra-community circulation of products subject to Special Manufacturing Taxes in the guaranteed shipments procedure (B2B) from February 13, 2023 (EMCS phase 4.0) (65 KB - pdf )
- Summary note on amendments to Law 38/1992, of December 28, on Special Taxes, and the Regulations on Special Taxes, approved by Royal Decree 1165/1995, of July 7 (70 KB - pdf )
- Information note from the General Subdirectorate of Management and Intervention of Special Taxes, regarding the Special Tax on non-reusable plastic packaging. (62 KB - pdf )