Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products: refund request form 590

From May 1, 2025, the procedures for submitting the tax refund application (form 590) will also be available on the Electronic Headquarters of the AEAT by those who export(shipments outside the European Union, including those destined for Ceuta or Melilla)or those who ship products subject to the Special Tax to the Canary Islands. The application must be submitted immediately after submitting the export or shipping customs document (in the case of shipments to the Canary Islands). This application must be recorded in the aforementioned customs document. It must be accompanied by supporting documents proving the facts on which the application is based and payment of the tax for which the refund is requested.