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

The tax on e-cigarette liquids and other tobacco-related products is a special manufacturing tax regulated by the Excise Tax Act and Regulations. As an indirect tax, its purpose is to tax the consumption of products included in its target area within the territorial scope of the tax.

In addition to the taxable events specific to excise duties on manufacturing, the taxable events for this tax are possession for commercial purposes and introduction into the Peninsula or the Balearic Islands from the territory of other Member States.

You can find the information and links you need to fulfill your obligations on the State Tax Administration Agency's website.

Before you begin your activity, you must register as a manufacturer in the territorial tax registry (CAE code N1). Among other requirements, I must provide a guarantee of 6,000 euros.

Once authorized and registered, you can receive, store, manufacture, process, and ship products subject to tax suspension. To register, you must go to the Management Office where your establishment is located.

You are required to keep records of the movements, operations, or processes of products subject to tax (SILICIE) that occur in the establishment, which is subject to the control of the Special Tax Intervention.

Except in the case of imports, you must self-assess and pay the fees by submitting the corresponding self-assessment (form 573), with the settlement period being monthly. The filing obligation is waived during settlement periods in which no fee is payable.

The circulation of products for commercial purposes must be covered by a circulation document. When shipping products from the establishment, you must record the output and issue the corresponding circulation document.

You can find the information and links you need to fulfill your obligations on the State Tax Administration Agency's website.

Before operating your business, you must register as a bonded warehouse in the territorial tax registry. Among other requirements, you must provide a guarantee of €6,000 (this requirement is not required for duty-free shops located in ports or airports), with no minimum volume of activity required.

Once authorized and registered, you can receive, store, process, and ship products subject to tax suspension. To register, you must go to the Management Office where your establishment is located.

You are required to keep records of the movements, operations, or processes of products subject to the tax (SILICIE) that occur in your establishment, which is subject to the control of the Special Tax Intervention.

Except in the case of imports, accrued fees must be self-assessed and paid by submitting the corresponding self-assessment (form 573), with the settlement period being monthly. The filing obligation is waived during settlement periods in which no fee is payable.

The circulation of products for commercial purposes must be covered by a circulation document. When shipping products from your establishment, you must record the output and issue the corresponding circulation document.

Except for the exceptions provided for in section 5 of article 15 of the Excise Tax Law, the entry of taxable products with accrued tax into a factory or bonded warehouse is not permitted.

Domestic circulation under suspension must be supported by an electronic administrative document issued by the sender. Upon receiving the products, the factory or bonded warehouse must record the receipt and record it in the aforementioned document.

Except for the exceptions provided for in section 5 of article 15 of the Excise Tax Law, the entry of taxable products with accrued tax into a factory or bonded warehouse is not permitted.

If products originating from the territory of other Member States are introduced directly into the factory or tax warehouse, the introduction will be carried out under a suspensive regime. In this case, the factory or tax warehouse must be registered in the territorial tax registry as an intra-community purchaser.

Internal circulation under suspension regime up to the establishment must be supported by a commercial document issued by the sender, identifying the start date of the shipment, the sender, the recipient, as well as the nature and quantity of the product. The factory or bonded warehouse upon receiving the products must record the receipt.

Except for the exceptions provided for in section 5 of article 15 of the Excise Tax Law, the entry of taxable products with accrued tax into a factory or bonded warehouse is not permitted.

Domestic circulation under suspension must be supported by an electronic administrative document issued by a person or entity authorized as a registered sender. Upon receiving the products, the factory or bonded warehouse must record the receipt and record it in the aforementioned document.

These operations include introductions from the Canary Islands or the cities of Ceuta or Melilla.

You can find the information and links you need to fulfill your obligations on the State Tax Administration Agency's website.

Your registration in the territorial tax registry is not required. The tax accrued upon release of imported products for consumption is settled by Customs in the customs declaration.

The internal circulation of the product for commercial purposes from the import Customs must be covered by the customs declaration. If the product is circulating exempt, its circulation from the import Customs Office must be supported by an electronic administrative document issued by a registered sender.

These operations include introductions from the Canary Islands or the cities of Ceuta or Melilla.

You can find the information and links you need to fulfill your obligations on the State Tax Administration Agency's website.

Before introducing the tax, you must register in the territorial tax registry as an intra-community acquirer. To do so, you must contact the Tax Management Office in your tax domicile.

The tax accrual occurs at the time of receipt of the products. You must self-assess and pay the accrued fees by submitting the corresponding self-assessment form (form 573), with the settlement period being monthly.

There is no obligation to file a self-assessment during settlement periods in which no tax is payable.

The internal circulation of imported products for commercial purposes must be supported by a commercial document issued by the sender that identifies the start date of the shipment, the sender, the recipient, as well as the nature and quantity of the product.

The taxpayer is the sender unless such introduction is for commercial purposes, in which case the taxpayer will be the recipient of the recipients of the products.

The sender may be the distance seller located in another Member State or the technological platform that acts as an intermediary, facilitating the delivery of products within the domestic territory. Information related to your electronic identification can be found on the State Tax Administration Agency's website to help you comply with the obligations arising from this tax.

You can find the information and links you need to fulfill your obligations on the State Tax Administration Agency's website.

You are required to file an information return for stocks stored for commercial purposes as of April 1, 2025, specifying the quantity and class based on the applicable tax rate in accordance with Article 64 septies of the Excise Tax Law.

You must subsequently regularize these stocks by submitting the corresponding self-assessment (form 573), unless they are subject to the suspension regime within a factory or bonded warehouse.