{"id":31288,"date":"2025-01-01T11:15:00","date_gmt":"2025-01-01T11:15:00","guid":{"rendered":"https:\/\/stagvape.com\/spain-implements-new-vape-nicotine-pouch-tax"},"modified":"2026-06-08T00:06:05","modified_gmt":"2026-06-08T00:06:05","slug":"spain-implements-new-vape-nicotine-pouch-tax","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-novinky\/spain-implements-new-vape-nicotine-pouch-tax","title":{"rendered":"\u0160pan\u011blsko zav\u00e1d\u00ed novou da\u0148 na e-liquidy a nikotinov\u00e9 s\u00e1\u010dky"},"content":{"rendered":"\n

\u0160pan\u011blsk\u00e1 vl\u00e1da ofici\u00e1ln\u011b zavedla novou da\u0148 na tekutiny do elektronick\u00fdch cigaret a nikotinov\u00e9 s\u00e1\u010dky, \u00fa\u010dinnou od 1. dubna 2025<\/strong>. Da\u0148 je odvozena od Z\u00e1kona 7\/2024<\/a> a jej\u00edm c\u00edlem je omezit spot\u0159ebu a sjednotit zdan\u011bn\u00ed nov\u00fdch nikotinov\u00fdch alternativ s tradi\u010dn\u00edmi tab\u00e1kov\u00fdmi v\u00fdrobky v cel\u00e9 zemi.<\/p>\n\n

P\u016fvodn\u011b pl\u00e1novan\u00e1 na 1. ledna<\/strong>, byla implementace odlo\u017eena, aby v\u00fdrobci, distributo\u0159i a prodejci m\u011bli \u010das p\u0159izp\u016fsobit se nov\u00e9mu da\u0148ov\u00e9mu r\u00e1mci. Da\u0148 se vztahuje na v\u00fdrobu, dovoz a uveden\u00ed t\u011bchto produkt\u016f na dom\u00e1c\u00ed trh.<\/p>\n\n

Spole\u010dnosti, kter\u00e9 dr\u017e\u00ed obchodn\u00ed z\u00e1soby k 1. dubnu, mus\u00ed nahl\u00e1sit sv\u016fj invent\u00e1\u0159 do konce m\u011bs\u00edce. Nov\u00e1 da\u0148ov\u00e1 struktura zav\u00e1d\u00ed konkr\u00e9tn\u00ed sazby podle typu produktu a koncentrace nikotinu:<\/p>\n\n

Kategorie produktu<\/th>Koncentrace nikotinu<\/th>Da\u0148ov\u00e1 sazba<\/th><\/tr><\/thead>
E-liquidy<\/strong><\/td>0 a\u017e 15 mg\/ml<\/td>0,15 \u20ac za ml<\/td><\/tr>
E-liquidy<\/strong><\/td>V\u00edce ne\u017e 15 mg\/ml<\/td>0,20 \u20ac za ml<\/td><\/tr>
Nikotinov\u00e9 s\u00e1\u010dky & ostatn\u00ed<\/strong><\/td>Jak\u00e1koli koncentrace<\/td>0,10 \u20ac za gram<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

Prvn\u00ed obdob\u00ed da\u0148ov\u00e9ho vypo\u0159\u00e1d\u00e1n\u00ed, kter\u00e9 pokr\u00fdv\u00e1 duben a\u017e \u010derven, bude vy\u017eadovat, aby podniky zaslaly sv\u00e9 platby prost\u0159ednictv\u00edm modelu vlastn\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed 573 mezi 1. \u010dervencem a 20. \u010dervencem 2025.<\/p>\n\n

Tato vnitrost\u00e1tn\u00ed legislativa \u0159e\u0161\u00ed regula\u010dn\u00ed mezeru na \u00farovni EU. V sou\u010dasnosti sm\u011brnice EU 2011\/64\/EU<\/a> tyto nov\u00e9 produkty v\u00fdslovn\u011b nepokr\u00fdv\u00e1, a proto se \u010dlensk\u00e9 st\u00e1ty jako \u0160pan\u011blsko rozhodly zav\u00e9st nezharmonizovan\u00e9 vnitrost\u00e1tn\u00ed dan\u011b k regulaci trhu.<\/p>\n\n

Navzdory c\u00edli vl\u00e1dy sn\u00ed\u017eit spot\u0159ebu se proti tomuto opat\u0159en\u00ed stav\u00ed n\u011bkte\u0159\u00ed zdravotni\u010dt\u00ed odborn\u00edci. Tvrd\u00ed, \u017ee i kdy\u017e nejsou bez rizika, e-cigarety z\u016fst\u00e1vaj\u00ed z\u00e1sadn\u00edm n\u00e1strojem pro sni\u017eov\u00e1n\u00ed \u0161kod a nezbytnou alternativou pro ku\u0159\u00e1ky, kte\u0159\u00ed se sna\u017e\u00ed p\u0159estat s tradi\u010dn\u00edm tab\u00e1kem.<\/p>\n\n

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V\u00edce informac\u00ed<\/h2>\n\n