Spain has officially implemented a new tax policy on e-cigarette vaping since Tuesday (1). The move aims to match the tax burden of e-cigarette vaping fluid with that of traditional tobacco and encourage a reduction in its consumption.
According to the new policy, e-cigarette liquids containing less than 15 mg of nicotine per milliliter will be taxed at 0.15 euros, and if the nicotine content is higher, 0.20 euros will be taxed. The new tax policy was originally scheduled to take effect on January 1, but the implementation date was postponed to April 1 due to adaptation considerations for related industries.
The first tax period under the new tax law is April, May and June, with tax filing deadlines from July 1-20.