In order to comply with the ninth transitional provision of Law 38/1992, of December 28, on Excise Taxes, wholesale or retail traders or any natural or legal person who has stocks of the products included in this new tax for commercial purposes (liquids for electronic cigarettes, nicotine bags or other products with nicotine) as of April 1, 2025, must submit a stock declaration between April 1 and 30, completing the electronic form that will be available at the Tax Agency Headquarters.

Subsequently, in order to comply with the provisions of the tenth transitional provision of Law 38/1992, of December 28, the aforementioned natural or legal persons must regularize and pay the new tax quotas corresponding to these stocks, unless said products have been linked to the so-called suspensive regime (that is, they have been stored in factories or tax warehouses registered as such in the offices managing special taxes), by submitting the self-assessment form (573) corresponding to the month of April, which must be completed between July 1 and 20, 2025.