General information. Common standards
Find out what excise duties are and the products on which they apply
Accrual and taxpayers
In the case of manufacturing the Special Taxes are accrued at the time of the departure of the products from the factory or tax warehouse, which represents the end of the suspension regime.
The departure from the factory or tax warehouse will not determine the accrual when it occurs under a suspensive regime, because the products are destined for an operator who has the authorization to receive products subject to the Special Tax under this tax regime.
Taxpayers of the Tax are the owners of factories or tax warehouses from which the products subject to Special Taxes are shipped with the end of the suspension regime.
In the case of import the taxes are accrued at the time of the birth of the customs debt; However, if the imported products are intended directly for introduction into an establishment authorised to receive under a suspension regime, the import will be carried out under a suspension regime.
In imports, those persons or entities obliged to pay the customs debt will be considered taxpayers.
In addition to the above, for the Tax on Electronic Cigarette Liquids and other Tobacco-related Products, the tax will be accrued in the event of introduction into the internal territorial area of the products subject to the tax, at the time of receipt by their recipient in said territorial area. However, when such products are introduced directly into a factory or bonded warehouse, the introduction will be carried out under a suspension regime.
In the case of introductions into the internal territorial area of products subject to the aforementioned tax on liquids for electronic cigarettes and other tobacco products, the issuers will be considered taxpayers, unless said introduction is for commercial purposes, in which case the recipients of the products will be taxpayers.
In any case, the owners of the electronic platforms that facilitate the delivery of the products subject to the tax within the internal territorial scope will be considered as shippers.
Travellers from outside the Community's territorial area will also be subject to tax on products subject to the tax, which they drive personally.