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Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products.

Learn about the tax on e-cigarette liquids, nicotine bags and other nicotine products

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Refunds

In addition to those provided for in Article 10 of the Special Tax Law, the following are grounds for requesting a refund of the tax paid:

  • The destruction of products authorized by the Tax Administration.
  • The return of products to the factory for recycling authorized by the Tax Administration.
  • The dispatch of products to the territory of another Member State.

For product shipments to the Canary Islands, Ceuta, Melilla, or countries outside the European Union, refund requests must be submitted by submitting Form 590, available on the electronic site of the State Tax Administration Agency.

For product shipments destined for the territory of another Member State, the refund must be requested by submitting Form A24, available on the Electronic Office of the State Tax Administration Agency.