Tobacco Marketplace > Regulatory framework > Fiscal Regulations

This section contains details of some of the main taxation regulations that affect the tobacco market. All documents open in a new window. Those indicating the word [Extract] next to the document title do not contain the full text, instead they contain extracts of the articles that apply to the tobacco market:

• European Community Regulations:
  • Directive 92/79/EEC on the approximation of taxes on cigarettes
  • Directive 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes
  • Directive 95/59/EC regarding taxes which affect the consumption of manufactured tobacco
  • Directive 1999/81/EC amending directive 92/79, 92/80 and 95/59.
  • Directive 2002/10/EC amending directives 92/79, 92/80 and 95/59 as regards the structure and rates of excise duty applied on manufactured tobacco
  • Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
  • Directive 2010/12/EU of 16 February 2010 amending Directives 92/79/EEC, 92/80/EEC and 95/59/EEC as regards the structure and rates of excise duty applied on manufactured tobacco, and Directive 2008/118/EC.
• National Regulations:
  • Law 38/1992 on Excise Duty (Update text of 1 April 2010)
  • Royal Decree 1165/1995, approving the Excise Duty Regulations (Updated text of 1 April 2010)
  • Law 21/2001 governing the fiscal and administrative measures of the new financing system for Common Regime Autonomous Communities and Cities with a Statute of Autonomy
  • Law 12/2002 approving the Economic Agreement with the Autonomous Community of the Basque Country [Extract]
  • Law 25/2003 approving the amendment of the Economic Agreement between the State and the Foral Community of Navarre [Extract]
  • Law 51/2002 Governing Local Taxation [Extract]
  • Royal Legislative Decree 2/2004 approving the consolidated text of the Law Governing Local Taxation [Extract]
  • Royal Decree-Law 12/2005, of 16 September, approving certain urgent measures relating to healthcare funding
  • Royal Decree-Law 1/2006 amending the rates of tax applied on tobacco products
  • Royal Decree-Law 2/2006 on tax fiscal policy and amending Law 28/2005
  • Royal Decree-Law 10/2006 amending the rates of tax applied on tobacco products
  • Royal Decree-Law 8/2009 amending certain precepts of Law 38/1992, of 28 December, on Excise Duty
  • Royal Decree 191/2010, of 26 February, amending Excise Duty Regulation approved by Royal Decree 1165/1995 of 7 July.

Documents with the icon beside them are in PDF format. If you are having problems displaying the documents, please see the Help section (Downloading documents section).