Spain’s new e-cigarette e-liquid tax, in force since April 1, raises €26 million through November

Dec.30

Spain’s Tax Agency monthly collection report shows the new tax on e-cigarette e-liquids, in force since April 1, raised €26 million through November, including €4 million in November. The levy began three months later than the usual fiscal timetable to allow the sector to adapt, making 2025 the first year in which vaping products are taxed under a specific category.

Key Points

• E-cigarette e-liquid tax: effective April 1; €26 million collected through November; €4 million in November

• Implementation: applied three months later than the usual fiscal schedule; 2025 is the first year of a specific levy on vaping products

• Tobacco Products Tax: rates increased from January 1; €6.696 billion through November (+6% YoY); €728 million in November (+12.2% YoY)

• Total excise duties: €21.309 billion January–November (+5% YoY); €2.065 billion in November (+2.7% YoY)

• Other excises: hydrocarbons €11.483 billion; electricity €1.466 billion (+47.9%); alcohol €740 million (-2%); beer €309 million (-3.4%), with €35 million in November (-17.7% YoY)

2Firsts, December 30, 2025 – According to the Spanish Tax Agency (Agencia Tributaria) Monthly Tax Collection Report (Informe Mensual de Recaudación Tributaria), Spain’s new tax on e-cigarette e-liquids has raised €26 million through November since taking effect on April 1. In November alone, the Treasury (Hacienda) collected €4 million from the new levy. The report says the figure is in line with previous months, confirming the tax has stabilized as a new source of fiscal revenue.

The levy began to apply three months later than the usual fiscal timetable to facilitate the sector’s adaptation. As a result, 2025 is the first year in which vapers and e-cigarettes are taxed under a specific category.

In parallel, the government increased rates for the Tobacco Products Tax (Impuesto sobre las Labores del Tabaco) from January 1. Through November, collection reached €6.696 billion, a 6% year-on-year increase. November closed at €728 million, up 12.2% versus November 2024 and marking the second time this year the tax exceeded €700 million, the Tax Agency notes.

The report also states that both the vaping tax and the tobacco tax are part of Excise Duties (Impuestos Especiales), which contributed €21.309 billion to the state between January and November, 5% more than in the same period last year. In November alone, these duties generated €2.065 billion, up 2.7% year on year.

Image source: El Diario de Madrid

References:

[1] Hacienda recauda 26 millones con el nuevo impuesto a los líquidos de vapeo en solo ocho meses

Also Read:

[1] Spain’s Competition Authority Questions Disposable Vape Ban

[2] Spain's Socialist Party proposes gradual decrease of nicotine pouch tax rate to 0.10 euros/gram by 2030

[3] Spain to Tighten E-Cigarette Regulation: Public-Place Ban, Advertising Limits, Flavour Controls

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