BOE-A-2026-18699 ·7 September 2026 ·orden Medium impact
Tax

Tobacco retailers: new self-declaration models for fees and concessionary canon

Royal Decree HAC/936/2026 approves new self-declaration forms for fees charged by the Tobacco Market Commissioner and the concessionary canon (Art. II). It also establishes a distance measurement criterion between premises, defined as the distance from the centre of the public access door of one establishment to the nearest access door of another (Art. 3.1 and 3.2). This regulation supersedes Royal Decree HAC/475/2021 to unify the management of these taxes (single derogation).

In 3 key points

  1. Use of model 991 for fees declared by the Commissioner and model 791 for self-declared fees (Art. II). (art. II)
  2. Distance measured from the centre of the public access door of one establishment to the nearest access door of another (Art. 3.2). (art. 3.2)
  3. Entry into force the day after publication in the BOE (final provision second). (disp. final segunda)

How it affects those involved

Tobacco retail operators and points of sale with surcharge must use new self-declaration forms (codes 596, 597, 598 and 599) for fee and canon payments (Art. II). Applicants for new authorisations must comply with the new distance measurement rule based on public access doors to meet proximity requirements (Art. 3). Procedures initiated before the entry into force will be governed by the previous regulation (single transitional provision).

Lifecycle

2026-09-07PublishedPublished in the BOE
2026-09-08Into forceComes into force (disp. final segunda)
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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