Tobacco Market Commission - Ministry of the Treasury
Tobacco Market Commission
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Phone Service
(+34) 902.500.603

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Procedures (see also Online Services) > Duties of authorized POS > Licensing Fee

A licensing fee which applies to outlets created after the entry into force of Law 13/1998 and to outlets which, although they existed before said date, were transferred or experienced a relevant modification to the licence after said date, such as a change of premises, authorisation of new storage facility or authorisation of a permit for temporary points of sale.

Fixed Fee
Towns with a population of up to 10,000 inhabitants 120,20€
Towns with a population of more than 10,000 and less than 100,000 inhabitants 180,30€
Towns with a population of more than 100,000 inhabitants and capitals of provinces 240,40€

Variable Fee
Category Gross Income Annual Fee
1 Hasta 12.020,24€ 0,00€
2 Desde 12.020,24€ hasta 21.035,42€ 252,43€
3 Desde 21.035,42€ hasta 30.050,61€ 360,61€
4 Desde 30.050,61€ hasta 39.065,79€ 468,79€
5 Desde 39.065,79€ hasta 48.080,97€ 576,97€
6 Desde 48.080,97€ hasta 57.096,15€ 685,15€
7 Desde 57.096,15€ hasta 66.111,33€ 793,34€
8 Desde 66.111,33€ hasta 75.126,51€ 901,52€
9 Desde 75.126,51€ hasta 84.141,69€ 1.009,70€
10 Desde 84.141,69€ hasta 93.156,88€ 1.117,88€
11 Desde 93.156,88€ hasta 120.202,42€ 1.442,43€
12 Desde 120.202,42€ hasta 150.253,03€ 1.803,04€
13 Desde 150.253,03€ hasta 210.354,24€ 2.524,25€
14 Desde 210.354,24€ hasta 300.506,05€ 3.606,07€
15 Desde 300.506,05€ hasta 450.759,08€ 5.409,11€
16 Desde 450.759,08€ 9.015,18€

Tobacco Market Commission - Paseo de la Habana 140. 28036 Madrid - Tel.: 902.500.603 / +34 91.745.72.00 - Fax: +34 91.745.72.12