Procedures (see also Online Services) > POS with authorized surcharge > Refunding of duties

The entry into force of Law 28/2005 regarding healthcare measures against smoking and regulating the sale, supply, consumption and advertising of tobacco products has led to a subsequent impossibility as affecting the sale of tobacco products by a series of holders of permits for the sale of tobacco subject to surcharge, and as such, said parties are no longer authorised to sell tobacco, despite having paid the corresponding fee to obtain the permit.

Therefore, as of 1 January 2006, there are parties who hold permits for the sale of tobacco subject to surcharge who are in fact unable to do so since they also carry out commercial activities that expressly exclude them from selling tobacco or since their premises is located in a place in which the sale and consumption of tobacco is expressly prohibited.

Affected parties are therefore entitled to a refund of the proportional part of the fee paid for the permit revoked by Law 28/2005. In order to process the refund, affected parties should submit a refund request to the Tobacco Market Commission including the necessary identification details of the permit holder and details of the fee paid.

To speed up the refund process, a refund request form has been created and can be downloaded on this page.