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V2046-25 4 November 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial

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.

The question raised

The taxpayer requests clarification regarding the delimitation of the objective scope of the special tax on liquids for electronic cigarettes, in relation to the marketing of vegetable glycerin and propylene glycol.

The DGT's ruling

Vegetable glycerin or propylene glycol marketed in pure form do not fall within the objective scope of the tax if their container, packaging, or labeling does not indicate that they are marketed for use in electronic cigarettes or similar vaping devices. The type of establishment where they are sold is irrelevant. However, if they contain accelerants or solubilizers and their final destination is use in electronic cigarettes, they must fall within the objective scope of the tax.

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