Key data
| Regulation | Order HAC/936/2026, of August 14 |
|---|---|
| Publication | September 7, 2026 |
| Effective date | September 7, 2026 |
| Affected parties | Tobacco shop owners, sales points with tobacco markup and tobacco market operators |
| Category | Tax News |
| Fiscal year | 2026 |
| Approved models | 596, 597, 598 (self-assessment of taxes) and 599 (concession fee) |
| Replaced regulation | Order HAC/475/2021 |
| Enabling regulation | Royal Decree 563/2025 (mandatory electronic means) |
Tobacco shop owners and sales points with tobacco markup have a new and immediate obligation: from September 7, 2026, the self-assessment models for taxes and the concession fee that they must file with the Commissioner for the Tobacco Market have changed. Order HAC/936/2026 approves four new electronic forms that replace those in force since 2021 and are mandatory from their publication in the Official Gazette.
The change is neither optional nor gradual: it comes into force on the same day as its publication. Any operator continuing to use the models from Order HAC/475/2021 will be filing outdated documentation. The trigger for this update is Royal Decree 563/2025, which mandates the use of electronic means in administrative procedures for this sector.
What does this regulation establish?
Order HAC/936/2026 has three main pillars:
1. New self-assessment models for taxes and fees
Four models are approved that unify and update the fiscal procedures of the tobacco sector:
| Code | Type | Legal basis |
|---|---|---|
| 596 | Self-assessment of tax (Law 13/1998) | Law 13/1998, of May 4, on the Organization of the Tobacco Market and Tax Regulations |
| 597 | Self-assessment of tax (Law 13/1998) | Law 13/1998, of May 4, on the Organization of the Tobacco Market and Tax Regulations |
| 598 | Self-assessment of tax (Law 13/1998) | Law 13/1998, of May 4, on the Organization of the Tobacco Market and Tax Regulations |
| 599 | Settlement of the concession fee for tobacco shops and state stamp duty | Law 50/1998, of December 30, on Fiscal, Administrative and Social Order Measures |
2. Replacement of previous models
The new models entirely replace those approved by Order HAC/475/2021. There is no transition period between the two: the previous models are repealed from September 7, 2026.
3. Criterion for measuring distances between tobacco shops
For the first time, regulatory law establishes the official criterion for measuring distances between tobacco shops in procedures before the Commissioner for the Tobacco Market. Until now, this criterion was not expressly regulated at the regulatory level, which generated legal uncertainty and inequality among concessionaires. This regulation provides a clear and uniform framework for all operators.
Economic and operational impact
The direct impact of this order is not a tax increase or new economic cost: the amounts of taxes and the concession fee are not modified by this order. What changes is the channel and format of filing.
However, the operational impact is immediate and relevant:
- Electronic mandate: Royal Decree 563/2025 already imposed the use of electronic means. This order materializes that obligation with the specific forms. Operators who have not yet adapted their filing processes to the electronic channel must do so immediately.
- Immediate repeal of previous models: There is no margin for adaptation. From September 7, 2026, only the new models 596, 597, 598 and 599 are valid.
- Legal certainty on distances: The regulation of the distance measurement criterion reduces the risk of challenges and litigation in procedures for opening or relocating tobacco shops, which has real economic value for concessionaires involved in these processes.
Who does it affect?
- Tobacco shop owners (tobacco and state stamp shops): Must file model 599 for the settlement of the concession fee and models 596, 597 or 598 depending on the applicable tax.
- Owners of sales points with tobacco markup: Affected by the self-assessment models for taxes under Law 13/1998.
- Tobacco market operators in general: Any entity or natural person that must settle taxes or fees with the Commissioner for the Tobacco Market.
- Tax advisors and accounting firms that process these models on behalf of their tobacco sector clients.
Practical example
A tobacco shop owner who until now filed their concession fee settlement using the model approved by Order HAC/475/2021 must, from September 7, 2026, exclusively use the new model 599 approved by Order HAC/936/2026. If their accounting firm continues to use the previous forms—for example, because they have not updated their software or work templates—the filing will not be valid under current regulations.
Similarly, if that same tobacco shop is involved in a relocation or opening procedure before the Commissioner for the Tobacco Market in which the distance to another tobacco shop is disputed, from now on there is a clear regulatory criterion for measuring that distance, which reduces the possibility of inconsistent resolutions or challenges due to lack of uniform criteria.
What should companies do now?
- Verify which models you currently use: Check if your accounting firm or fiscal management software is using the models from Order HAC/475/2021. If so, they must be updated immediately to 596, 597, 598 or 599 as applicable.
- Confirm you have electronic access: Filing is mandatory electronic under Royal Decree 563/2025. Make sure you have a digital certificate or enabled access to the Commissioner for the Tobacco Market portal.
- Inform your advisor or accounting firm: If you outsource the filing of these models, communicate the regulatory change so they update their processes before the next settlement.
- Review pending distance procedures: If you have an open or planned proceeding for opening or relocating a tobacco shop, consult the new regulatory criterion for measuring distances to anticipate the outcome of the procedure.
- Archive Order HAC/936/2026: Keep a reference to this regulation as the legal basis for the new models for any future verification or request from the Administration.
Frequently asked questions
What models should I use to self-assess tobacco market taxes from September 2026?
From September 7, 2026, you must use models 596, 597 and 598 for the self-assessment of taxes established in Law 13/1998, on the Organization of the Tobacco Market, and model 599 for the settlement of the concession fee for tobacco shops and state stamp duty, regulated in Law 50/1998. These models have been approved by Order HAC/936/2026 and replace those from Order HAC/475/2021.
When do the new tax models for tobacco shops come into force?
The new models came into force on the same day as their publication in the Official Gazette: September 7, 2026. There is no transition period: from that date, the previous models from Order HAC/475/2021 are repealed and are not valid for new filings.
Do taxes or the concession fee increase with this order?
No. Order HAC/936/2026 does not modify the amounts of taxes or the concession fee. Its purpose is to update and unify the filing forms and mandate the electronic channel, in compliance with Royal Decree 563/2025. The amounts continue to be governed by Law 13/1998 and Law 50/1998.
What is the criterion for measuring distances between tobacco shops and why is it new?
Order HAC/936/2026 regulates for the first time in regulatory law the official criterion for measuring distances between tobacco shops in procedures before the Commissioner for the Tobacco Market. Until now, this criterion was not set at the regulatory level, which generated legal uncertainty and possible inequalities among concessionaires. The new regulation establishes a uniform parameter applicable to all operators.
What happens if I file the settlement with the old models from Order HAC/475/2021?
The models from Order HAC/475/2021 have been repealed since September 7, 2026. Filing a settlement with repealed forms means that the self-assessment does not comply with current regulations. To avoid issues or requests from the Commissioner for the Tobacco Market, you must ensure you use exclusively the new models 596, 597, 598 and 599.
Official source
View complete regulation in official source
Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-18699
