{"id":31294,"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":"2026-06-08T00:06:03","modified_gmt":"2026-06-08T00:06:03","slug":"spain-implements-new-vape-nicotine-pouch-tax","status":"publish","type":"post","link":"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/spain-implements-new-vape-nicotine-pouch-tax","title":{"rendered":"\u0160panielsko zav\u00e1dza nov\u00fa da\u0148 na e-tekutiny a nikot\u00ednov\u00e9 vrec\u00fa\u0161ka"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0160panielska vl\u00e1da ofici\u00e1lne zaviedla nov\u00fa da\u0148 na tekutiny do elektronick\u00fdch cigariet a nikot\u00ednov\u00e9 vrec\u00fa\u0161ka, \u00fa\u010dinn\u00fa od <strong>1. apr\u00edla 2025<\/strong>. Podnietila ju<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2024-26694\" rel=\"nofollow noopener\" target=\"_blank\"> Z\u00e1kon 7\/2024<\/a>. Tento da\u0148ov\u00fd krok m\u00e1 za cie\u013e zn\u00ed\u017ei\u0165 spotrebu a zos\u00faladi\u0165 zda\u0148ovanie nov\u00fdch alternat\u00edv s obsahom nikot\u00ednu s tradi\u010dn\u00fdmi tabakov\u00fdmi v\u00fdrobkami v celej krajine.<\/p>\n\n<p class=\"wp-block-paragraph\">P\u00f4vodne <strong>pl\u00e1novan\u00e9 na 1. janu\u00e1ra<\/strong>, zavedenie sa odlo\u017eilo, aby sa v\u00fdrobcom, distrib\u00fatorom a maloobchodn\u00edkom poskytol \u010das prisp\u00f4sobi\u0165 sa nov\u00e9mu da\u0148ov\u00e9mu r\u00e1mcu. Da\u0148 sa vz\u0165ahuje na v\u00fdrobu, dovoz a vn\u00fatro\u0161t\u00e1tne uvedenie t\u00fdchto produktov na trh.<\/p>\n\n<p class=\"wp-block-paragraph\">Podniky, ktor\u00e9 k 1. apr\u00edlu dr\u017eia obchodn\u00e9 z\u00e1soby, musia do konca mesiaca ozn\u00e1mi\u0165 svoj stav z\u00e1sob. Nov\u00e1 da\u0148ov\u00e1 \u0161trukt\u00fara zav\u00e1dza konkr\u00e9tne sadzby pod\u013ea typu produktu a koncentr\u00e1cie nikot\u00ednu:<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Kateg\u00f3ria produktu<\/th><th class=\"has-text-align-left\" data-align=\"left\">Koncentr\u00e1cia nikot\u00ednu<\/th><th class=\"has-text-align-left\" data-align=\"left\">Da\u0148ov\u00e1 sadzba<\/th><\/tr><\/thead><tbody><tr><td><strong>E-tekutiny<\/strong><\/td><td>0 a\u017e 15 mg\/ml<\/td><td>0,15 \u20ac za ml<\/td><\/tr><tr><td><strong>E-tekutiny<\/strong><\/td><td>Viac ne\u017e 15 mg\/ml<\/td><td>0,20 \u20ac za ml<\/td><\/tr><tr><td><strong>Nikot\u00ednov\u00e9 vrec\u00fa\u0161ka &amp; ostatn\u00e9<\/strong><\/td><td>Ak\u00e1ko\u013evek koncentr\u00e1cia<\/td><td>0,10 \u20ac za gram<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Prv\u00e9 da\u0148ov\u00e9 z\u00fa\u010dtovacie obdobie pokr\u00fdvaj\u00face obdobie od apr\u00ed\u013ea do j\u00fana bude vy\u017eadova\u0165, aby podniky odovzdali svoje platby prostredn\u00edctvom samoocenenia modelu 573 v obdob\u00ed od 1. j\u00fala do 20. j\u00fala 2025.<\/p>\n\n<p class=\"wp-block-paragraph\">Toto vn\u00fatro\u0161t\u00e1tne legislat\u00edvne opatrenie rie\u0161i regula\u010dn\u00fa medzeru na eur\u00f3pskej \u00farovni. V s\u00fa\u010dasnosti <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32011L0064&amp;qid=1779189780426\" rel=\"nofollow noopener\" target=\"_blank\">Smernica E\u00da 2011\/64\/E\u00da<\/a> explicitne nepokr\u00fdva tieto nov\u00e9 typy produktov, \u010do vedie \u010dlensk\u00e9 \u0161t\u00e1ty, ako je \u0160panielsko, k zavedeniu nezos\u00faladen\u00fdch vn\u00fatro\u0161t\u00e1tnych dan\u00ed na regul\u00e1ciu trhu.<\/p>\n\n<p class=\"wp-block-paragraph\">Hoci cie\u013eom vl\u00e1dy je zn\u00ed\u017ei\u0165 spotrebu, niektor\u00ed zdravotn\u00edcki odborn\u00edci proti tomuto opatreniu vystupuj\u00fa. Argumentuj\u00fa, \u017ee hoci nie je bez rizika, e-cigarety zost\u00e1vaj\u00fa k\u013e\u00fa\u010dov\u00fdm n\u00e1strojom na zni\u017eovanie \u0161k\u00f4d a nevyhnutnou alternat\u00edvou pre faj\u010diarov, ktor\u00ed chc\u00fa presta\u0165 s tradi\u010dn\u00fdm tabakom.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n<h2 class=\"wp-block-heading\" id=\"m\u00e1s-informaci\u00f3n\">Viac inform\u00e1ci\u00ed<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.legistaric.es\/Content\/Documento.aspx?params=H4sIAAAAAAAEAE1PTWvDMAz9NfVlUJw0rOzgS9odBqWMLttdSbTEzLVTS87qfz-12WCCh74eT0-XhDE3eGXjMD9sV-VnqctKUfbB57NpYkLF0JLRq21XCErBRkHHCdw-dKa41XbGBlqjVYg9xjpLxYHBnZDMRtEYvo8w2wHYBl9DXGRt35vDs5Z4qorHqlQzRhKC-bADekY12mE8CHjhE0LsxlcY0NSJLgl7WANNV-X8lzh5u69_pend25scuP_jRaFOzHKlZb_sVOck74FxBw59_-cPpsnlU3Dyw72fAsmZdBZvL34HMSRCZ_QPQRuAUkIBAAA=WKE\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Kr\u00e1lovsk\u00fd dekr\u00e9t-z\u00e1kon 9\/2024 zo d\u0148a 23. decembra, ktor\u00fdm sa prij\u00edmaj\u00fa naliehav\u00e9 opatrenia v oblasti ekonomiky, dan\u00ed, dopravy a soci\u00e1lneho zabezpe\u010denia, a ktor\u00fdm sa z\u00e1rove\u0148 predl\u017euj\u00fa niektor\u00e9 opatrenia na rie\u0161enie situ\u00e1ci\u00ed soci\u00e1lnej zranite\u013enosti<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legistaric.es\/Content\/Documento.aspx?params=H4sIAAAAAAAEAE1OTWvDMAz9NfWlMJy0o-TgS9odBmGMLuyuxFpi5lqZLWfNv5-WMJjg6QM9Pb2vjHFp8c7miol87t0ua_1xCHuL-7L8zRgw0jrq8lGlJVBYbqaNGRVDl4zenfpCUAoOCnrO4C_Um7V3M7bQGa0oWoz1Ih0Tg5dvpqgKlUb6foHZDcCOQg1xE3bWmuZJS1TH40lXasaYhGDe3YCBUY1uGBsBb_yEEPvxFQY0jUsMIp89g6X0AGm6Kx8-xdLbyvp_UWdmUe04bDvVe6kXYDyDx2D__MA0-eVKXlyv80RJ9PJNvDyHM0TKCb3RPyIbC3BOAQAAWKE\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Uznesenie z 22. janu\u00e1ra 2025, Kongresu poslancov, naria\u010fuj\u00face zverejnenie dohody o zru\u0161en\u00ed kr\u00e1\u013eovsk\u00e9ho dekr\u00e9tu-z\u00e1kona 9\/2024 zo 23. decembra<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/static_files\/Sede\/Tema\/Aduanas\/Novedades_aduanas\/2025\/Imp_cig_e_otros.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Coln\u00e9 novinky od \u0160panielskej da\u0148ovej agent\u00fary (AEAT)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Stup\u0148ovit\u00e9 da\u0148ov\u00e9 sadzby za\u010d\u00ednaj\u00fa plati\u0165 1. apr\u00edla s cie\u013eom zos\u00faladi\u0165 predpisy pre vaping s tradi\u010dn\u00fdm tabakom a obmedzi\u0165 spotrebu.<\/p>\n","protected":false},"author":1,"featured_media":30236,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2030],"tags":[2055,2162],"class_list":["post-31294","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-spravy-zo-sveta-vapingu","tag-dan-z-vapingu","tag-spanelsko"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/31294","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/comments?post=31294"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/31294\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media\/30236"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media?parent=31294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/categories?post=31294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/tags?post=31294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}