New models for paying fees and levies at tobacco shops and sales points
07 Sep 2026Effective: 07 Sep 202649 views
Who is affected:
Tobacco shop owners, sales points with tobacco markup and tobacco market operators
Summary
The Treasury approves new forms for tobacco shops and sales points with markup to settle their fees and levies with the Tobacco Market Commissioner. It also establishes how to measure distances between retail outlets.
Detailed analysis
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Orden HAC/936/2026 updates and unifies the self-assessment models for fees (codes 596, 597, 598) and the concessional levy settlement model (code 599) that must be submitted by tobacco market operators. The update responds to the mandatory use of electronic means imposed by Real Decreto 563/2025. The new models replace…
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