On December 23, according to the official website of the Spanish Tax Bureau , Spain 's "Law No. 7 of 2024" was published in the Spanish "Official Gazette" (BOE) on December 21, 2024. It will take effect on the 22nd. The bill mainly involves taxes on e-cigarettes and related products.
Summary of the key points of Spanish e-cigarette liquid taxation:
Objects of taxation : E-cigarette liquids (with or without nicotine), nicotine bags, and other products containing nicotine but not tobacco.
tax rate :
- Nicotine-free or nicotine ≤ 15 mg/ml: €0.15/ml;
- Nicotine＞15mg/ml: €0.20/ml;
- Nicotine pouches and other products: €0.10/gram.
- Taxpayers: importers, domestic manufacturers, recipients for commercial purposes and related e-commerce platforms.
- Exemptions : small amounts for personal use (e.g. less than 20 ml), scientific research purposes, and products that are destroyed under supervision.
- Implementation time: Effective from December 22, 2024.
The tax applies to most of Spain and is intended to regulate the market and increase tax fairness.
source：SeeSmo
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