Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products.
Learn about the tax on e-cigarette liquids, nicotine bags and other nicotine products
Objective scope and internal territorial scope
Target Scope
The following are subject to the Tax: liquids for electronic cigarettes (whether they contain nicotine or not), nicotine bags, and other nicotine products other than those mentioned above that are not included in the objective scope of the Tax on Tobacco Products, when they are not considered medicines.
The description of these products is included in article 64 of Law 38/1992, of December 28.
Internal territorial scope
In addition to the provisions of Article 5 of Law 38/1992 (manufacturing or importing), the introduction into the internal territorial area of products included in the objective scope of the tax from the territory of other Member States or from the Canary Islands will be subject to the Tax.
It only applies to the Peninsula and the Balearic Islands.
It does not apply in the Canary Islands, Ceuta or Melilla.