Spain has officially implemented a new taxation system for vaping products as of April 1, 2025. This landmark legislation significantly increases the cost of vaping devices and related products throughout most of the country, aligning Spanish regulations with broader European standards.
Tax Structure and Price Impacts
The new tax establishes a tiered pricing system based on nicotine concentration. Liquids containing less than 15 mg/ml of nicotine face a €0.15/ml tax plus VAT, while products with higher nicotine concentrations will be taxed at €0.20/ml plus VAT. This means a standard 100ml container with 5 mg/ml nicotine concentration will cost an additional €15, representing a substantial price increase for consumers.
Nicotine pouches and alternative nicotine delivery products haven't escaped taxation either, with these products now subject to a €0.10/ml tax plus VAT.
Products Affected by the New Legislation
The comprehensive tax applies to virtually all vaping-related products, including:
- Vaping liquids (with and without nicotine)
- Nicotine pouches
- Nicotine gums
- Inhalers
- Lozenges
- Transdermal patches (unless classified as medication)
Importantly, the legislation covers products manufactured domestically, imported from non-EU countries, introduced from other EU nations, or sold through irregular channels.
Geographic Exemptions and Special Considerations
Not all Spanish territories face the new taxation. The Canary Islands, Ceuta, and Melilla remain exempt from these regulations. Additionally, certain exceptions exist for:
- Travelers over 17 carrying limited quantities (up to 20ml of vaping liquids)
- Occasional non-commercial shipments between individuals
- Products purchased in duty-free shops destined for international destinations
- Items used for research or quality control
- Diplomatic deliveries
Motivations Behind the Legislation
Spain's implementation of Law 7/2024, which transposes European Directive 2022/2523, represents a strategic effort to discourage vaping consumption, particularly among teenagers. Recent studies indicate concerning trends, with over half (54.6%) of Spanish students aged 14-18 having experimented with electronic cigarettes according to 2023 data.
The government aims to create taxation parity between traditional tobacco products and newer vaping alternatives while bringing Spanish regulations in line with other European nations.
