- Key points:
- Spain has officially implemented a new tax policy targeting e-cigarette liquid starting from April 1.
- E-cigarette liquid with less than 15 milligrams of nicotine per milliliter is subject to a tax of 0.15 euros, while liquid with higher nicotine content is subject to a tax of 0.20 euros.
- The first tax period under the new tax law will be April, May, and June, with tax filing deadline from July 1st to 20th.
According to Infobae's report on April 1st, Spain has officially implemented a new tax policy on e-cigarette liquid starting from Tuesday (1st). The aim is to align the tax burden on e-cigarette liquid with traditional tobacco products and encourage a reduction in its consumption.
According to the new policy, e-cigarette liquid containing less than 15 milligrams of nicotine per milliliter will be subject to a tax of 0.15 euros, while liquids with higher nicotine content will be taxed at 0.20 euros. The new tax policy was originally scheduled to take effect on January 1, but due to considerations for the industry to adapt, the implementation date has been postponed to April 1.
The first tax filing period for the new tax law is April, May, and June, with the deadline for tax filing being between July 1st and July 20th.
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