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V1525-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

E-liquid solutions for electronic cigarettes are not subject to Tobacco Duties Tax

A query was raised regarding whether e-liquid solutions for electronic cigarettes, which may contain nicotine, are subject to Tobacco Duties Tax. The Directorate-General for Taxes (DGT) ruled that, as they are not used via combustion to produce smoke, they do not qualify as smoking products.

In 6 key points

How it affects those involved

This ruling clarifies the tax status of e-liquids, exempting them from specific tobacco duties because they do not involve the combustion process.

Lifecycle

2021-05-21PublishedPublished 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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