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MEDIUM
FISCAL

Distributor must charge VAT on e-cigarette liquids to buyers

V1310-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1310-25
Published
11 Jul 2025

Summary

Hacienda confirms that distributors must charge the liquid tax to buyers, who will bear the cost.

In 6 key points

How it affects those involved

Distributors are required to pass on the liquid tax to end buyers, altering tax liability and pricing structures.

Lifecycle

2025-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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