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

Product | 25-second preheat and 2,250mAh battery: Heaven Gifts’ REJO launches new HNB device on Japanese and UK e-commerce platforms
Product | 25-second preheat and 2,250mAh battery: Heaven Gifts’ REJO launches new HNB device on Japanese and UK e-commerce platforms
REJO, Heaven Gifts’ heated tobacco (HNB) brand, has listed the REJO CUBE on its official website. The device features a magnetic modular design with a detachable battery and an OmniHeat™ 360° heating system, and is now available via e-commerce channels in Japan and the UK, priced at 6,980 yen (about $45) in Japan.
Mar.06 by 2FIRSTS.ai
Spain’s Galicia Moves First: Under-18 Vape and Energy Drink Sales and Use Banned
Spain’s Galicia Moves First: Under-18 Vape and Energy Drink Sales and Use Banned
Galicia will implement a new “Minor Health Protection and Addictive Behaviors Prevention” law this Saturday, becoming the first region in Spain to ban the sale and use of vapes for people under 18.
Mar.09 by 2FIRSTS.ai
Six Years of Data Show FDA Clearing PMTA Backlog
Six Years of Data Show FDA Clearing PMTA Backlog
FDA data from FY2020 to FY2025 show how the PMTA system for e-cigarette products evolved after an early surge of submissions created prolonged front-end delays. Millions of applications accumulated at the Acceptance stage before entering substantive review. Since 2023, the number of applications pending acceptance has declined sharply, and industry participants report shorter initial decision timelines in late 2025.
Feb.06
Report says illegal vapes “threaten UK high streets” as 55% of councils seized thousands last year
Report says illegal vapes “threaten UK high streets” as 55% of councils seized thousands last year
The latest annual Illegal Vapes and Nicotine Product Report says nearly 5 million illegal vapes have been seized over the last three years—equivalent to three seized every minute—with a street value of £39m (USD equivalent not provided in the source; exchange-rate basis not stated). It says 1.3 million were seized last year and that 55% of UK council areas seized thousands of illegal products over the year.
Feb.26 by 2FIRSTS.ai
KDCA youth panel: health indicators worsen with grade level; liquid e-cigarette use tops cigarettes among 11th-grade students
KDCA youth panel: health indicators worsen with grade level; liquid e-cigarette use tops cigarettes among 11th-grade students
Korea Disease Control and Prevention Agency’s Youth Health Panel Survey (2025) Final Results Report says key adolescent health indicators worsen as students move up grade levels. By 11th grade, lifetime tobacco experience rose to 9.59%. Among 11th-grade girls, current use of liquid e-cigarettes (1.54%) surpassed conventional cigarettes (1.33%) for the first time.
Feb.10 by 2FIRSTS.ai
UK Court Sentences Shrewsbury Retailer for Illegal Vape and Counterfeit Tobacco Sales
UK Court Sentences Shrewsbury Retailer for Illegal Vape and Counterfeit Tobacco Sales
A UK local authority has secured convictions against a Shrewsbury retailer and its former director for selling illegal disposable vapes, counterfeit tobacco and a nicotine vape to a minor, highlighting continued enforcement against non-compliant nicotine products.
Feb.05 by 2FIRSTS.ai