Spain Implements New Tax on E-Liquids and Nicotine Pouches

The Spanish government has officially implemented a new tax on electronic cigarette liquids and nicotine pouches, effective April 1, 2025. Driven by Law 7/2024, this fiscal move aims to curb consumption and harmonize the taxation of emerging nicotine alternatives with traditional tobacco products across the country.

Initially scheduled for January 1, the implementation was delayed to give manufacturers, distributors, and retailers time to adapt to the new fiscal framework. The tax applies to the manufacturing, importation, and domestic introduction of these products.

Businesses holding commercial stock as of April 1 must declare their inventory by the end of the month. The new tax structure introduces specific rates based on product type and nicotine concentration:

The first tax settlement period, covering April through June, will require businesses to submit their payments using self-assessment model 573 between July 1 and July 20, 2025.

This national legislation addresses a regulatory gap at the European level. Currently, the EU Directive 2011/64/EU does not explicitly cover these novel products, prompting member states like Spain to establish non-harmonized national taxes to regulate the market.

Despite the government’s goal to reduce consumption, some health professionals oppose the measure. They argue that while not risk-free, e-cigarettes remain a crucial harm-reduction tool and an essential alternative for smokers trying to quit traditional tobacco.

More information

• Royal Decree-Law 9/2024 of December 23, adopting urgent measures in economic, tax, transport and social security matters, and extending certain measures to address situations of social vulnerability
• Resolution of 22 January 2025, of the Congress of Deputies, ordering the publication of the Agreement to repeal Royal Decree-Law 9/2024, of 23 December
• Customs news from the Spanish Tax Agency (AEAT)