As of April 01, Spain has introduced a new indirect tax on e-liquid used in electronic cigarettes. The tax aims to equalize the taxation of e-liquid with that of tobacco products and help reduce consumption.
Under the new tax, e-liquid containing less than 15 milligrams of nicotine per milliliter will be taxed at €0.15 per milliliter. If the nicotine content is higher, the tax will increase to €0.20 per milliliter.
The implementation of the new tax was initially planned for January 1st but was postponed until April 1st to provide affected parties with time to adapt to the new tax framework.
The first tax settlement period for the new levy will cover April, May, and June, with declarations due between July 1st and July 20th.
