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

• Liquids for electronic cigarettes, whether or not they contain nicotine and whether they are for disposable devices or not.

• Nicotine pouches, and

• Other nicotine products other than traditional tobacco products, such as, for example: chewing gum, inhalers, lozenges or skin patches, that are not considered medications.

The new tax will be in effect from 1 April 2025.

It will not be required in the Canary Islands (which has its own regional tax), nor in the Autonomous Cities of Ceuta and Melilla.

In the Basque Country and Navarre it will be required by their respective regional tax authorities.

In general, all those persons or companies that manufacture, store and distribute wholesale in the Peninsula and the Balearic Islands, import or acquire in countries of the European Union to then sell these products in Spain (Peninsula and the Balearic Islands).

(+) Also, on an exceptional basis, declaring once only in July 2025 will be required for all persons or companies that have these products for commercial purposes (both wholesalers and retailers - tobacconists, service stations, vaping shops, convenience stores, parapharmacies for this type of products that are not considered medicines, supermarkets, etc. - that sell these products) as of April 1, 2025 .

1. wholesalers, retailers or those who store these products for commercial purposes as of April 1, 2025 must electronically submit (available on the AEAT website) an informative declaration with the stock for commercial purposes that they have in their stores, establishments, etc. stored as of April 1, 2025 (regardless of the date you purchased them, as long as you have them in your warehouse as of April 1):

   • Liquids that are added to vapers (electronic cigarettes) even if the liquid does NOT contain nicotine. The vape (device itself) does not need to be declared unless it includes liquid. The total milliliters of the product will be declared, not by units, distinguishing whether the volume of nicotine exceeds or not 15 milliliters per milligram of product.

   • Nicotine pouches, usually come in cans. They must be declared in grams (the weight of the product contained in each can, not in units of cans).

   • Other nicotine products (such as chewing gum) and must also be expressed in grams.

   This stock declaration form must be submitted through the Tax Agency's website, between April 1 and 30, 2025.

   Failure to comply with this obligation to submit this declaration or its incomplete submission or submission with false data may result in a tax penalty of 500 euros.

   If you have a retail store, it is understood that it has a commercial purpose, unless proven otherwise. If an individual stores these products at the beginning of April 2025, he or she is required to declare whether the possession of the products subject to the tax is for commercial purposes. Possession is deemed to be for commercial purposes, unless proven otherwise, when the amounts exceed the following limits:

   • Liquids for electronic cigarettes: 40 milliliters.

   • Nicotine Pouches: 400 units.

   • Other nicotine products: 500 grams .

   They do not need to be declared if they have a medicinal use accredited by the competent health authorities (Spanish Medicines Agency).

   If you are selling a tobacco product (cigarettes, cigars, rolling tobacco, etc.), you will be subject to the special tax on tobacco products and will not be subject to this new tax.

   All wholesalers or retailers who have stocks of these products as of April 1, 2025, whether or not they have submitted the aforementioned stock declaration and who have not included these products in the "so-called suspension regime" (that is, they have not transferred them to a factory or tax warehouse) , between July 1 and 20, 2025 will be required to submit form 573, corresponding to the month of April, for self-assessment of the special tax and pay the fees corresponding to these products.

2. For purchasers in Spain (those who buy these products in other countries of the European Union for subsequent marketing in Spain), factories and tax warehouses in addition to the declaration and payment of the tax, they must request an Economic Activity Code (CAE) and pay the tax from the 1st to the 20th of the month following each monthly period, submitting the self-assessment form “573”.

   The tax is not required and, therefore, Form 573 does not need to be submitted if the merchandise is under a suspension regime. Nor will it be necessary to submit the self-assessment in those settlement periods in which there is no amount to be paid.

   Electronic platforms that act as intermediaries for purchases by Spanish consumers from companies located in other countries of the European Union (websites) will also be taxpayers of the tax (they have the status of issuer). In these cases, not it is the recipient or purchaser in Spain who must declare and pay this new tax.

   (*) Please note that failure to submit or submitting an incomplete, inaccurate or false declaration is a serious tax offence punishable by a fine of 500 euros. Compatible with general violations of the General Tax Law.

Submitting the electronic stock declaration form that is on the AEAT website “II. Excise Duties Information statement on the tax on liquids for electronic cigarettes and other tobacco-related products”

• You must indicate your NIF, company name and contact person.

• Each and every storage or retail establishment owned or operated by the same natural or legal person where these products are stored must be indicated, indicating the address, town and province.

• You may provide contact information (mobile phone, email).

The information declaration must be submitted in April and the self-assessment from 1 to 20 July 2025.

They must be declared with two decimal places.

Liquids for electronic cigarettes : There are two options and it depends on the amount of nicotine.

If they contain nicotine, to know the correct label, you need to know the quantity per milligram of product, how many milliliters of nicotine it contains.

• Liquids without nicotine or with a nicotine content of up to 15 milliliters per milligram of product: go to section 1. And you have to indicate the milliliters of product (of the liquid)

• liquids with nicotine containing more than 15 milliliters of nicotine per milligram of product: They go to section 2, and must be indicated in milliliters of product (of the liquid)

For example, a 10 ml container of liquid states that it contains, for example, 3 mg/ml of nicotine, therefore, that would be section 1 and 10 ml would be declared because it is per millilitre of product, not nicotine.

Nicotine Pouches: The heading is 3 and the grams of product must be indicated.

The amount or concentration of nicotine in the bags is irrelevant here. The important thing is the weight of the product being sold.

For example: 20 bags weighing 0.60 grams each, the quantity of 12 grams of product must be declared in section 3.

Other nicotine products: The heading is 4 and the grams of product must be indicated.

For example: 20 units of these products weighing 0.60 grams each, the quantity of 12 grams of product must be declared in 4.

This obligation is only provided for purchasers in Spain of products from other countries of the EU, factories, tax warehouses and registered shippers (in the case of imports followed by their connection to the suspension regime).

Operators who have this status of factories, tax warehouses, etc. and who as of April 1, 2025 are already carrying out economic activities with these products must, within thirty business days (not counting weekends or holidays) following the entry into force (i.e. from April 1, 2025), request registration in the territorial registry of the excise tax management office corresponding to where their manufacturing, storage or warehouse establishment is located and, in the case of purchasers from other countries of the European Union and shippers registered in the management office corresponding to their tax domiciles.

New economic operators who wish to register as factories, etc., must, prior to starting their activity, request the registration mentioned in the previous paragraph and obtain the CAE corresponding to the type of activity to be carried out:

• For taxpayers under Article 64 sexies of the Law (electronic issuers and platforms and purchasers for commercial purposes) the requirements are specified in Article 4 of the Ministerial Order and in Article 40.5 of the Excise Tax Regulations.

• For factories and tax warehouses, the requirements are specified in Article 40 of the Excise Tax Regulations.

Your application will be made through the electronic headquarters of the AEAT .

Are tobacconists required to register in the territorial registry for special taxes and apply for the CAE?.

If it refers to the taxable event of holding inventory as of April 1, 2025, they are not required to do so. Due to their own characteristics, tobacco shops and other retail establishments, such as public sales outlets, will not be tax warehouses, and therefore do not have this registration obligation (CAE application) and other obligations that this condition entails.

From July 1 to 20, 2025, you must pay through declaration-settlement model 573 for those stocks that you have declared in the stock information declaration:

Link to the AEAT presentation headquarters:

For the year 2025, from July 1 to 20, the following must be declared and paid:

• Tax on stocks that were stored for commercial purposes as of April 1, 2025 and declared in the previously submitted information return and that are not under a suspension regime.

• Tax on products manufactured, stored or acquired for commercial purposes in other EU countries during the months of April, May and June and which are not subject to a tax suspension regime.

Regarding the April, May and June self-assessments to be submitted during the month of July, are they submitted in a single form or one for each month?

If it refers to the taxable event of ownership as of April 1, only Form 573 corresponding to the month of April 2025 must be submitted.

Self-assessments by factories, tax warehouses and other taxpayers will be those corresponding to each monthly period (April, May and June, exceptionally, must be submitted in July 2025), since the existence of products stored in this type of establishments in the months of May and June is not a taxable event and must be declared and paid when they are released for consumption.

Will the tax base be the result of the products stored on the last day of each month?

For those who store products for commercial purposes as of April 1, 2025, these amounts detailed by type of product will form the tax base of their single self-assessment for July.

For other taxpayers, the tax base will be the amount broken down by type of product at the time of the accrual of the tax, generally when they leave the factory or tax warehouse for consumption, or when the accrual of the taxable event occurs in each case.

For the months of July to December 2025 and subsequent years, the general rule will be followed: Declaration and payment from the 1st to the 20th of the month following the accrual (i.e. each monthly period).

For example: Products in July 2025, submit and pay from August 1 to August 20, 2025. For the month of August, submit and pay from September 1 to 20, 2025, and so on.

(+) It is not necessary to submit the self-assessment (form 573) when the result of the special tax does not show that it is payable.

1. The circulation and possession of these products with origin and destination within the internal territorial scope (i.e. the Peninsula and the Balearic Islands with the tax already accrued) may be justified with a commercial document (invoice, delivery note, etc.) . Anyone transporting them must have a commercial document that justifies this legal possession and circulation.

2. In the case of products circulating between factories or tax warehouses, or between the Spanish Customs where the import from outside the European Union has taken place and one of these factories or tax warehouses (this product will be in the so-called suspension regime ), it will be necessary for the circulation to be done with the so-called electronic administrative document (e-AD or ARC) which is managed through the “EMCS” control system by the AEAT authorities.

3. If a product subject to this tax has been received from another country in the EU and its immediate destination is a factory or tax warehouse (to include it in this so-called suspension regime), it may circulate to these establishments with a commercial document (invoice, delivery note, etc.).

Manufacturers, tax warehouses and registered shippers are required to provide a guarantee of 6,000 euros (except for so-called duty-free shops authorised as such and located in ports and airports, which are exempt from providing this guarantee by law).

Nor will it be necessary to provide a guarantee, at the time of requesting registration in the territorial registry and requesting the CAE, in the case of purchasers in the Peninsula or the Balearic Islands for commercial purposes (companies that receive products in Spain from other EU countries).

Travelers are subject to this tax, even if they come from a country in the European Union, that is, if you come from France to Spain you must pay the special tax in Spain (this tax does not apply in Ceuta, Melilla or the Canary Islands, so if, for example, you travel or send products from France to Ceuta, you do not pay tax).

Exempt limits or franchises: taxable products driven personally by travelers over seventeen years of age coming from other EU countries.

1. liquids for electronic cigarettes, do not exceed 20 milliliters or,

2. 200 units if it is nicotine bags or

3. 200 grams if it is other nicotine products .

Exempt limits or franchises sent by an individual, from another EUMember State, to another individual in Spain, without any payment of any kind:

1. l liquids for electronic cigarettes, do not exceed 10 milliliters, or

2. 30 units if it is nicotine bags or

3. 150 grams if it is other products of

These quantities are exclusive, that is, if a shipment contains 8 milliliters and 28 units, you can only choose one.

Exempt limits or franchises for imports in general: taxable products driven personally by travelers over seventeen years of age up to the quantities indicated:

1. liquids for electronic cigarettes, do not exceed 20 milliliters or,

2. 200 units if it is nicotine bags or

3. 200 grams if it is other nicotine products .

Exempt limits or franchises sent by an individual, from another Member State outside the EU, to another individual in Spain, without any payment of any kind:

1. liquids for electronic cigarettes, do not exceed 10 milliliters, or

2. 30 units if it is nicotine bags or

3. 150 grams if it is other nicotine products

These quantities are exclusive, that is, if a shipment contains 8 milliliters and 28 units, you can only choose one.

Among other assumptions, the owners of these products when their destination is:

• Its destruction authorized by the Administration

• Return to factory for recycling, upon request and authorization of said recycling by the tax authorities.

• The expedition outside the territory of application of the tax (i.e. expedition to the Canary Islands, Ceuta, Melilla, another EU Member State or, in the case of export, to countries not belonging to the European Union).

In the case of shippers (distance sellers located in other EU countries) who sell to private consumers in Spain or technological platforms that mediate in this type of sales, they will be considered taxpayers of the new special tax.

Link on the AEAT website to the information available on electronic identification for EU citizens (eIDAS system).

Procedures for obtaining the “ EU Citizen Authentication (eIDAS)” , Electronic Identification, Authentication and trust Services.