Ley número 38/92 de 28/12/1992, de Impuestos Especiales, Boletín Oficial del Estado número 312 de 29/12/1992 Página 44305 (Marginal 28741)

This Spanish law, enacted in 1992, establishes the framework for special taxes within the country. These taxes typically apply to goods like alcohol, tobacco, and energy products, aiming to influence consumption patterns and generate revenue. The law affects consumers of specific goods and the businesses that produce or sell them. It forms part of Spain's fiscal policy and tax collection system.