Order HAC/936/2026 approves new self-assessment forms for fees related to the Tobacco Market Commissioner's services and the settlement model for the concessionary levy (Art. II). It also establishes the criteria for measuring distances between establishments, defining the measurement as being from the centre of the public access door of one premises to the nearest door of the other (Art. 3.1 and 3.2). This regulation repeals Order HAC/475/2021 to unify the management of these taxes (Single Repealing Provision).
For tobacco retailers and surcharge points of sale, the regulation mandates the use of new self-assessment forms (codes 596, 597, 598, and 599) for the payment of fees and levies (Art. II). Applicants for new licences must consider the new distance measurement criteria based on public access doors to comply with proximity requirements (Art. 3). Procedures initiated before the entry into force will be governed by the previous regulations (Single Transitional Provision).
The tax team reviews your specific situation.
What is published here, applied to a company or a specific case. The first meeting is free.