Skip to main content

Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products.

Learn about the tax on e-cigarette liquids, nicotine bags and other nicotine products

Skip information index

Objective scope and internal territorial scope

Target Scope

This includes e-liquids, whether or not they contain nicotine, for use in e-cigarettes or vaporizers, and for use in both disposable and refillable devices.

Also included are nicotine pouches and other nicotine products other than those covered by the Tobacco Products Tax, such as chewing gum, inhalers, lozenges, or skin patches.

In no case are products officially considered medicines included.

Internal territorial scope

The internal territorial scope where the tax is payable includes the Peninsula and the Balearic Islands. Consequently, the tax is not payable in the Canary Islands or in the Autonomous Cities of Ceuta and Melilla.