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Indirect taxes payable on the manufacture and import of certain goods. It is payable by the manufacturers, importers and keepers of bonded warehouses for dutiable products and where the good circulate within the Community, registered and unregistered agents for, and authorised recipients of this category of products and in the case provided for in the law, tax representative. The following taxes are known as excise duties:

       Excise duty on beer,
       Duty on wine and fermented beverages,
       Duty on intermediate products,
       Special tax on spirits and alcoholic beverages,
       Excise duties on hydrocarbons,
       Excise duty on manufactured tobacco, and
       Tax on electricity.

Legal base
Law no. 38/1992, of December 28th, on Excise duties. (BOE 29/12/92). Modified by Law num. 53/2002, of December 30th (BOE 31/12/02)

EXCISE  DUTIES GROWTH

Exice duties growth

Million euros	2009	2010	2011
Cierre de la tabla de datos
Excise Duties	1.291	1.332	1.062

Note: Recognised Rights. Current Year.

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