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V2046-25 ·4 November 2025 ·consulta-vinculante Medium impact
Tax

Pure glycerin or propylene glycol not subject to tax if no vaping use indication on label

The DGT confirms that the sale of pure glycerin and propylene glycol is not subject to the special tax on e-cigarette liquids if their use in vaping devices is not explicitly stated on the packaging or labelling.

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Lifecycle

2025-11-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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