REAL DECRETO-LEY 2/2006, de 10 de febrero, por el que se modifican los tipos impositivos del Impuesto sobre las Labores del Tabaco, se establece un margen transitorio complementario para los expendedores de tabaco y timbre y se modifica la Ley 28/2005, de 26 de diciembre, de medidas sanitarias frente al tabaquismo y reguladora de la venta, el suministro, el consumo y la publicidad de los productos del tabaco

This Royal Decree-Law amends tax rates on tobacco products in Spain. It also introduces a temporary margin for tobacco vendors and modifies existing laws on health measures against smoking, as well as the sale, supply, consumption, and advertising of tobacco products. The changes aim to update fiscal policy on tobacco and reinforce public health measures. This affects tobacco manufacturers, distributors, retailers, and consumers, as well as public health initiatives.