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V2090-23 ·17 July 2023 ·consulta-vinculante Medium impact
Tax

Electronic cigarettes and vapes are not subject to Tobacco Duties

A business owner inquired whether nicotine delivery systems (NDS), such as vapes, are subject to tobacco duties. The Directorate-General for Traffic (DGT) responded that, as they do not use combustion to expel smoke, they are not considered smoking products.

In 6 key points

How it affects those involved

This clarification confirms that nicotine delivery systems do not fall under the scope of tobacco-related excise duties, providing legal certainty for operators in the vaping sector.

Lifecycle

2023-07-17PublishedPublished 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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