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Practical guide for completing census form 036

Excise Taxes

Excise Taxes are indirect taxes levied on specific consumption and tax, in a single phase, the manufacture, importation and, where appropriate, the introduction into the internal territorial area of certain goods, as well as the registration of certain means of transport, the supply of electricity and the putting into consumption of coal, in accordance with the regulations of Law 38/1992, of December 28, on Excise Taxes.

Special Taxes:

  • Manufacturing Special Taxes
  • Special Electricity Tax
  • Excises on Certain Means of Transport
  • Coal Special Tax
  1. Coal Special Tax
  2. Tax on Electricity
  3. Manufacturing Special Taxes