Factsheet: Law on excise duties

Law on excise duties

Key Information
Full name of Instrument & Measure (English): 
Law 38/1992, dated December 28, on excise duties
Full name of Instrument & Measure (native language): 
Ley 38/1992, de 28 de diciembre, de Impuestos Especiales
Law 38/1992 regulates exice duties. After the approval of Law 38/1992 and subsequent partial reforms, Spanish excise taxes were organised as follows: a) As a single stage tax on manufacturers in the following cases. - taxes on alcoholic beverages: tax on beer, tax on wine and fermented beverages, tax on intermediate products, tax on alcohol and derived drinks, tax on hydrocarbons. - tax on retail sale of certain hydrocarbons. - tax on manufactured tobacco. - tax on electricity. - tax on insurance premia. b) As a single stage tax at the retail stage in the case of the excise tax on certain means of transport.
Consumption tax

Sector/Topic targeted:

Responsible Authority: 
Ministry of Finance and Public Administration


Year Instrument & Measure Started: 
Year Last Instrument & Measure was last Amended: