Excise duties are indirect taxes levied on specific consumer goods and are charged on the manufacture, importation and, where applicable, the introduction into the internal territorial area, of certain goods, such as alcohol and alcoholic beverages, oil and gas, tobacco products and electricity.
Like other indirect taxes, they are levied on the indirect manifestation of the economic capacity of the end consumers. They are paid by these end consumers, but must be deposited with the revenue office by the party selling the product.
The Tax on Certain Means of Transport (Registration) is an indirect tax levied on a specific consumption (the purchase of vehicles, vessels or aircraft) and is charged on the first definitive registration of certain means of transport in the Historical Territory of Gipuzkoa.
Business persons and organisations enjoy a series of non-liabilities (such as those applied to trucks, buses, etc.) and exemptions (for example the exemption that applies to vehicles to be used exclusively for rental) depending on the economic activities they perform.
At the same time, in order to calculate correctly the amount of tax to be paid, it is necessary to take into consideration both the different rates and the deductions that may be applied depending on the type of transport in question.