Impact of New Tax Policy on E-cigarette E-liquid in Spain

Apr.02.2025
Impact of New Tax Policy on E-cigarette E-liquid in Spain
Spain implements new tax policy on e-cigarette liquids from April 1, aiming to align taxes with traditional tobacco products.
  • Key points:
  • Spain has officially implemented a new tax policy targeting e-cigarette liquid starting from April 1.
  • E-cigarette liquid with less than 15 milligrams of nicotine per milliliter is subject to a tax of 0.15 euros, while liquid with higher nicotine content is subject to a tax of 0.20 euros.
  • The first tax period under the new tax law will be April, May, and June, with tax filing deadline from July 1st to 20th.

According to Infobae's report on April 1st, Spain has officially implemented a new tax policy on e-cigarette liquid starting from Tuesday (1st). The aim is to align the tax burden on e-cigarette liquid with traditional tobacco products and encourage a reduction in its consumption.

 

According to the new policy, e-cigarette liquid containing less than 15 milligrams of nicotine per milliliter will be subject to a tax of 0.15 euros, while liquids with higher nicotine content will be taxed at 0.20 euros. The new tax policy was originally scheduled to take effect on January 1, but due to considerations for the industry to adapt, the implementation date has been postponed to April 1.

 

The first tax filing period for the new tax law is April, May, and June, with the deadline for tax filing being between July 1st and July 20th.

 

We welcome news tips, article submissions, interview requests, or comments on this piece.

Please contact us at info@2firsts.com, or reach out to Alan Zhao, CEO of 2Firsts, on LinkedIn


Notice

1.  This article is intended solely for professional research purposes related to industry, technology, and policy. Any references to brands or products are made purely for objective description and do not constitute any form of endorsement, recommendation, or promotion by 2Firsts.

2.  The use of nicotine-containing products — including, but not limited to, cigarettes, e-cigarettes, nicotine pouchand heated tobacco products — carries significant health risks. Users are responsible for complying with all applicable laws and regulations in their respective jurisdictions.

3.  This article is not intended to serve as the basis for any investment decisions or financial advice. 2Firsts assumes no direct or indirect liability for any inaccuracies or errors in the content.

4.  Access to this article is strictly prohibited for individuals below the legal age in their jurisdiction.

 

Copyright

 

This article is either an original work created by 2Firsts or a reproduction from third-party sources with proper attribution. All copyrights and usage rights belong to 2Firsts or the original content provider. Unauthorized reproduction, distribution, or any other form of unauthorized use by any individual or organization is strictly prohibited. Violators will be held legally accountable.

For copyright-related inquiries, please contact: info@2firsts.com

 

AI Assistance Disclaimer

 

This article may have been enhanced using AI tools to improve translation and editorial efficiency. However, due to technical limitations, inaccuracies may occur. Readers are encouraged to refer to the cited sources for the most accurate information.

We welcome any corrections or feedback. Please contact us at: info@2firsts.com

Russia’s Public Chamber official opposes “generational ban” on tobacco sales, citing rights concerns
Russia’s Public Chamber official opposes “generational ban” on tobacco sales, citing rights concerns
Vladislav Grib, deputy secretary of the Public Chamber of the Russian Federation, said a “generational ban” on cigarette sales—restricting sales based on year of birth—would not resolve smoking and would instead lead to human rights violations. He argued older cohorts would buy and share, and the approach would split citizens into two categories.
Jan.08 by 2FIRSTS.ai
Nicotine pouch brand SNÜ launches three fruit flavours, keeps “rub-and-smell” label to reduce retail shrink
Nicotine pouch brand SNÜ launches three fruit flavours, keeps “rub-and-smell” label to reduce retail shrink
UK nicotine pouch brand SNÜ has added three new flavours—Wild Cherry, Cherry Cola and Tropical Punch—spanning multiple nicotine strengths from 9mg to 60mg. The new products also retain the brand’s “rub-and-smell” packaging feature, designed to let shoppers preview the aroma without opening the can and help lower in-store product loss.
Feb.02 by 2FIRSTS.ai
UK, Jersey and Guernsey to Ban Disposable Vapes From Jan. 31 as Island Sell-Through Window Closes
UK, Jersey and Guernsey to Ban Disposable Vapes From Jan. 31 as Island Sell-Through Window Closes
Jersey and Guernsey will enforce a full ban on disposable vapes from Saturday, 31 January 2026, making it illegal for shops to sell them after close of business. Online purchases shipped into the islands will also be targeted, with Guernsey’s Director of Public Health Dr Nicola Brink saying Customs will conduct checks and can seize imported disposables. Refillable vapes are not covered by the ban.
Jan.29 by 2FIRSTS.ai
Exclusive | China Releases E-Cigarette Regulatory “Status Report”, First Comprehensive Disclosure of Oversight Framework and International Cooperation
Exclusive | China Releases E-Cigarette Regulatory “Status Report”, First Comprehensive Disclosure of Oversight Framework and International Cooperation
As 2025 draws to a close, China’s State Tobacco Monopoly Administration has released a white paper–style “Status Report” on e-cigarette regulation, systematically outlining its oversight framework, enforcement outcomes and international cooperation. 2Firsts provides exclusive in-depth reporting and analysis, offering insight into China’s regulatory logic and governance direction.
Dec.29 by 2Firsts Perspectives
BBC survey: over half of secondary teachers in England say vaping is a problem at their school
BBC survey: over half of secondary teachers in England say vaping is a problem at their school
Granville Academy in Swadlincote, Derbyshire, has joined a county pilot overseen by Derbyshire County Council that puts pupils in charge of reducing vaping in school. After reports of pupils stealing vapes, vaping in toilets and using them while walking home, the school found detentions were not effective and shifted to peer-led education sessions, assemblies and health-warning signage.
Feb.05 by 2FIRSTS.ai
Philippines DTI Floats Blanket Ban on Open-Pod Vapes and E-Liquids, Seeks Public Input
Philippines DTI Floats Blanket Ban on Open-Pod Vapes and E-Liquids, Seeks Public Input
Philippines’ Department of Trade and Industry (DTI) is inviting stakeholder feedback on a draft Department Administrative Order (DAO) that would impose a blanket ban on open vape pods and e-liquids—covering use, manufacturing, importation, and distribution.
Jan.29 by 2FIRSTS.ai