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MEDIUM
FISCAL

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

V2046-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2046-25
Published
4 Nov 2025

Summary

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.

In 6 key points

Lifecycle

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

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