Spain Imposes New Taxes On E-cigarette Cartridges And Nicotine Pouches.

Starting from April 1, 2025, the new tax on e-liquid oil imposed by Spain has come into effect. According to relevant regulations, the tax rate for e-liquid oil in Spain will be determined based on the nicotine content. For e-liquid oil with nicotine content not exceeding 15 milligrams per milliliter, the tax rate is 0.15 euros per milliliter. If the nicotine content exceeds this level, the tax rate is 0.20 euros per milliliter.
In addition, the tax rate for e-liquid oil without nicotine is 0.15 euros per milliliter, and the tax rate for nicotine pouches and other nicotine products is 0.10 euros per gram.
The aim of this new tax is to make it consistent with tobacco taxation and encourage reduced consumption. The new tax was originally scheduled to take effect on January 1 this year, but was postponed to April 1 to allow affected people to adapt to the new tax structure. The first tax payment period for the new tax law is from April to June, and the tax filing deadline is from July 1 to 20.