Starting April 1, 2025, Spain will introduce a new tax on e-liquids as part of a policy enacted under the “Comprehensive Law,” a royal decree law issued by the Spanish government.
New Tax Rates:
- E-liquids with less than 15 milligrams of nicotine per milliliter will be taxed at €0.15 per milliliter.
- E-liquids with a nicotine content exceeding this threshold will be taxed at €0.20 per milliliter.
Additionally, businesses involved in the sale of e-liquids—including manufacturers, storage facilities, distributors, and importers—must submit monthly sales reports. This requirement also applies to companies purchasing e-liquids within the European Union for sale in Spain, media reports.
Meanwhile, Spain’s tax authorities will also begin taxing nicotine pouches, which have been growing in popularity. A €0.10 per gram tax will be imposed on these products.
