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
Description:
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.
Responsible Authority:
Ministry of Finance and Public Administration