Spanish Vape E-liquid Tax Revenue 4 Million Euros In November

First year performance of Spain’s vape e-liquid tax: November revenue of 4 million euros, cumulative revenue of 26 million euros

Quick overview of key points:

1. Vape e-liquid tax: effective from April 1, 2025; Accumulated 26 million euros as of November; 4 million euros in November
2. Execution rhythm: delayed by 3 months from the usual fiscal schedule; 2025 is the first dedicated tax year for vaping products
3. Traditional tobacco tax: Starting from January 1st, the tax rate will be increased; As of November, 6.696 billion euros,+6% year-on-year; November 728 million euros, year-on-year+12.2%
4. Total consumption tax: 21.3 billion euros from January to November,+5% year-on-year; In November, 2.065 billion euros, a year-on-year increase of 2.7%.

Spanish vape e-liquid tax revenue in 2025

According to the Spanish media El Diario de Madrid, the Spanish tax bureau’s “Informe Mensual de Recaudación Tributaria de la” shows that the new vape e-liquid tax will take effect from April 1, 2025, and a total of 26 million euros has been collected as of November. In November alone, the Spanish finance department collected 4 million euros through this tax, which the report stated was consistent with previous months, indicating that the tax has stabilized as a new source of fiscal revenue.

The implementation of this tax has been delayed by three months compared to the usual fiscal schedule, in order to facilitate industry adaptation. Therefore, 2025 will be the year when electronic cigarettes and vaping products will be subject to special taxation for the first time.

The tobacco products tax revenue situation after rate increased

In addition, the Spanish government has increased the tax rate on traditional tobacco products since January 1st. As of November, the tax has collected a total of 6.696 billion euros, a year-on-year increase of 6%. In November, 728 million euros were collected in a single month, an increase of 12.2% compared to the same month in 2024, and it became the second time in the year that the monthly revenue of this tax exceeded 700 million euros.

The report also shows that the vape e-liquid tax and traditional tobacco tax belong to the same category of consumption tax (Impuestos Especiales).
From January to November, the total consumption tax brought 21.3 billion euros in revenue to the country, an increase of 5% year-on-year. In November alone, the consumption tax revenue was 2.065 billion euros, a year-on-year increase of 2.7%.

Reference: El impuesto a los líquidos de vapeo deja ya 26 millones y dispara la recaudación del tabaco en 2025

European planing of heated tobacco e-liquid nicotine pouches harmonised tax rate

The revised Tobacco Tax Directive (TTD) proposed by the European Commission is planned to be implemented from 2028, including raising the minimum consumption tax on tobacco, setting a unified tax rate for heated tobacco, e-liquids (including vapes), and nicotine bags for the first time, and including raw cigarettes in the consumption tax regulatory system. We have also done detailed reports: Heated Tobacco E-liquid Nicotine Pouches Harmonised Tax Rate

As a premium vape factory, we always keep a close eye on the news and developments in the vape industry. Vapes have always been a product that assists in smoking cessation, attracting attention from various countries. It’s because it involves tobacco taxation. Taking China as an example, the total annual tax paid by Chinese tobacco accounts for the largest share of national tax revenue. If tobacco taxes are impacted, there will be huge tax problems for the entire country.
With the resolution of tax issues related to vapes, the vape industry will become increasingly stable and positive in the future