Regulatory update: vaping taxation in Spain

Electronic cigarettes are not subject to excise duty in Spain and there is no bill aimed at establishing a tax on them. However, the government is preparing a substantial tax system reform, which could include excise duty amendments. It is also working on the Comprehensive Plan for the Prevention and Control of Smoking 2021–2025, which is expected to propose a tax on e-liquids and subject e-cigarettes to further restrictions