Lorraine Williamson
From 1 April 2025, Spain will introduce a new tax on e-cigarettes and other nicotine-containing products. The move is part of a wider anti-smoking strategy designed to discourage nicotine consumption, particularly among younger people.
This new tax, approved under Law 7/2024, brings nicotine alternatives more in line with the existing taxation of traditional tobacco. It applies to both locally produced and imported products, whether from within or outside the European Union.
What products will be taxed?
The tax covers a broad range of nicotine-related products, including:
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E-liquids for vaping, whether they contain nicotine or not
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Nicotine pouches
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Gum, patches, lozenges, and inhalers that include nicotine but are not registered as medicines
How much will it cost?
Rates vary depending on the type of product and its nicotine concentration:
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€0.15 per ml for liquids with up to 15 mg/ml of nicotine
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€0.20 per ml for liquids with over 15 mg/ml
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€0.10 per gram for pouches and other nicotine-based products
For example, a 100 ml bottle of e-liquid with 5 mg/ml nicotine will cost €15 more. If the nicotine concentration exceeds 15 mg/ml, the additional cost will rise to €20.
Exemptions under the law
Certain individuals and circumstances are exempt:
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Residents and sales in the Canary Islands, Ceuta, and Melilla
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Officially registered nicotine-based medications
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Travellers over 17 carrying limited amounts for personal use
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Non-commercial shipments between individuals within specific quantity limits
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Duty-free purchases for use outside Spain
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Products used for scientific research or quality testing
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Deliveries to diplomatic missions or recognised international organisations
Why introduce the tax?
While e-cigarettes are often marketed as a safer alternative to smoking, their popularity among teenagers and young adults is a growing concern for public health authorities.
The Spanish government says the tax aims to reduce nicotine dependence and close the gap in fiscal policy between vaping and traditional smoking. Officials hope the cost increase will serve as a deterrent, especially for young users.
Preparing for the change
Originally planned for January 2025, the tax’s rollout was delayed by three months. This extension allows time for retailers, importers, and consumers to adjust.
The measure is part of Spain’s broader public health push and marks a shift towards tighter regulation of emerging nicotine products.
With most items affected, only those who qualify for exemption will avoid paying more. For the rest, prices will rise—making the cost of nicotine a more conscious choice.