Which special taxes Spain charges on alcohol, tobacco, fuel and vehicles

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1. The law governs special taxes: indirect taxes on specific consumption charged in a single phase, that is, on manufacturing, importation or introduction of certain goods, and also on the first registration of certain means of transport.
2. The manufacturing special taxes are four on alcohol and alcoholic beverages (beer, wine and fermented beverages, intermediate products, and alcohol and derived beverages), plus the hydrocarbons tax and the manufactured tobacco tax.
3. Manufacturing special taxes apply throughout Spain except the Canary Islands, Ceuta and Melilla, although some also apply there: beer, intermediate products and alcohol taxes in the Canary Islands, and the tobacco tax in Ceuta and Melilla.
4. Goods may move and be stored under a suspensive regime, meaning the tax is not yet paid while they are in factories or tax warehouses or transported between them. The tax generally becomes due when the goods leave the factory or tax warehouse or are self-consumed.
5. Individuals may bring goods from another member state, for their own use and transported by themselves, on which tax was already paid there, without paying again and without conditions, as long as they are not for commercial purposes. The law sets reference amounts to decide commercial purpose, such as more than 800 cigarettes or more than 110 liters of beer.
6. The tax on wine and fermented beverages is created at a zero rate for all its products, and the tax on intermediate products taxes the volume of finished product at 6,300 pesetas per hectoliter. Low-alcohol beer gets a reduced rate.
7. The hydrocarbons tax broadens its scope to many products, but allows exemption or refund for products not used as motor fuel or fuel, with reduced rates for uses such as farming, navigation or rail, subject to tracers and markers.
8. A new Special Tax on Certain Means of Transport is created, payable on the first definitive registration in Spain of cars, pleasure boats over 7.5 meters and aircraft, at a general rate of 13 percent, with exemptions for taxis, rental vehicles, people with disabilities or diplomats, among others.

Who it affects

• Consumers of alcohol, tobacco and fuel: They bear these taxes through their pass-on to prices, and may bring limited amounts from other member states or third countries without paying the tax.
• Manufacturers, importers and warehouse keepers of goods subject to special taxes: They must be authorized, post guarantees, keep the required records and documents and pass on the tax; they risk fines and closure of premises.
• People buying or registering a car, pleasure boat or small aircraft: They pay the Special Tax on Certain Means of Transport when first registering in Spain, unless exempt or not subject.
• Farmers, fishers and transport or electricity companies: They benefit from reduced rates, exemptions or refunds on certain fuels if they meet tracer and marker requirements.
• Residents of the Canary Islands, Ceuta and Melilla: Manufacturing taxes do not apply there in harmonized form, with special rules and rates, and the transport tax has its own rates.

Words worth knowing

Impuesto especial (special tax)

A tax on the consumption of specific goods, such as alcohol, tobacco or fuel, charged on top of VAT.

Devengo (tax accrual)

The moment the obligation to pay the tax arises, even if payment happens later.

Régimen suspensivo (suspensive regime)

A situation where the goods already trigger the tax but it is not yet paid, while they are in a factory, tax warehouse or authorized transport.

Depósito fiscal (tax warehouse)

An authorized warehouse where these goods can be stored, received, shipped or processed without paying the tax yet.

Repercusión (tax pass-on)

The charging of the tax by the liable party to the buyer in the price.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries