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

Exemptions

In addition to the exemption assumptions common to all Special Manufacturing Taxes, the following will be exempt under this Special Tax:

  1. The importation or introduction into the internal territorial area of the products subject to the tax carried personally by travelers over seventeen years of age from territories other than the internal territorial area (not exceeding the following amounts: e-cigarette liquids 20 milliliters, or 200 units of nicotine bags or 200 grams of other nicotine products).

  2. The importation or introduction into the internal territorial area of the products subject to the tax issued, on an occasional basis, from a territory other than the internal territorial area by an individual to another individual, without any payment of any kind (which do not exceed the following amounts: e-cigarette liquids 10 milliliters, or 30 units of nicotine bags or 150 grams of other nicotine products).

  3. The manufacture, import or introduction into the internal territorial area of products subject to the tax that leave said area destined for the territory of the European Union and that are under a suspension regime, which will be considered as completed.

  4. The manufacture, import or introduction into the internal territorial area of products subject to the tax that are intended for carrying out scientific analyses or those related to the quality of the products, from factories or tax warehouses.

  5. the manufacture, import or introduction into the internal territorial area of the products subject to the tax that are intended to be delivered by duty-free shops and transported in the personal luggage of travellers travelling, by air or sea, outside the internal territorial area.

  6. the introduction into the internal territorial area of the products subject to the tax that are intended for the uses provided for in section 1 of article 9 of law 38/1992, (diplomatic, consular or international organisation exemptions).