Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products.
Learn about the tax on e-cigarette liquids, nicotine bags and other nicotine products
Refunds
In addition to the general assumptions of refund regulated in article 10 of Law 38/1992 for all Special Manufacturing Taxes, this law recognises the right to the refund of the fees paid in the event of destruction of the products under the control of the Tax Administration and in the event of their return to the factory for recycling.
Those who ship products subject to the tax from the internal territory to the territory of other Member States will also be entitled to a refund, using form A24 to request a refund in these cases.
For refunds for exports or shipments of these products to the Canary Islands, a request must be made by submitting form 590.
In any case, the recognition of the right to refund will be subject to the conditions and procedure established in the Regulations on Excise Taxes.