Tax benefits: Exemptions and refunds

Refunds

The following will be entitled to a refund of Special Taxes:

• Exporters of products subject to these taxes or of other products that, although not subject to these taxes, contain others that are, for the quotas previously paid

• entrepreneurs who introduce products subject to special manufacturing taxes for which the tax has been incurred within the internal territorial area, into a tax warehouse, in order to subsequently send them to another Member State of the European Economic Community,

• Shippers of products subject to excise duty in intra-Community circulation procedures outside the suspension regime (guaranteed shipments and distance sales).

• In addition to the above, for the Tax on Electronic Cigarette Liquids and other Tobacco-related Products, those who ship the products subject to the Tax from the internal territorial area to the territory of other Member States will be entitled to a refund (for this specific case, they will use the A24 refund form).

  It will be presumed, unless proven otherwise, that the products have been shipped outside the internal territorial scope when their delivery is exempt from Value Added Tax, as it is an intra-community delivery, in accordance with the provisions of the regulations of this latter Tax.

Obtaining a refund requires compliance with the conditions established in the Excise Tax Regulations in each case.

Furthermore, the right to a refund is also recognised in the cases specifically provided for each of the Special Manufacturing Taxes, with respect to the products included in their objective scope.