The Spanish government has announced that e-cigarette liquids and nicotine pouches will be subject to the same taxes as conventional tobacco products under the Special Taxes category starting April 1, 2025. While this measure was initially set to take effect on January 1, the government has decided to postpone the implementation to provide more time for businesses to adapt to the new tax regulations.
Tax Rates for Vaping Products
As of April 1, 2025, wholesalers, retailers, and any individual or legal entity holding these products for commercial purposes must declare their existing stock between April 1 and April 30, 2025, and pay the corresponding taxes using the self-assessment model 573 between July 1 and July 20, 2025. The tax rates are as follows:
- Nicotine-free e-cigarette liquids: €0.15 per milliliter
- E-cigarette liquids containing nicotine (up to 15 mL): €0.15 per milliliter
- E-cigarette liquids with more than 15 mL of nicotine: €0.20 per milliliter
Exemptions from the New Tax
The new tax will not apply in Ceuta, Melilla, and the Canary Islands, as these regions are not included in the Council Directive 2011/64/EU of June 21, 2011. Additionally, vape shops located within airports or seaports in the Peninsula or the Balearic Islands are exempt from the special taxes, provided they meet all legal requirements and the products sold are intended for travelers to transport as part of their personal luggage.
The vaping industry in Spain will need to adapt to these new tax regulations and adjust their pricing and business strategies accordingly. Consumers can expect to see an increase in the cost of e-cigarette liquids and related products as a result of these taxes.
