Spain's New Vape Tax 2025: Consumer Impact and Alternatives

As of April 1, 2025, Spain has implemented a new tax on vaping products, aiming to align the taxation of these items with that of traditional tobacco products. This measure, part of a broader tax reform outlined in Law 7/2024, is set to have a significant impact on consumers and the vaping industry as a whole.

Understanding the New Tax Structure

The new tax applies to all vaping liquids, bases, and nicotine kits, regardless of whether they contain nicotine. The tax rates are as follows:

Vaping liquids without nicotine or with less than 15 mg/ml of nicotine: €0.15 + VAT per ml
Liquids with more than 15 mg/ml of nicotine: €0.20 + VAT per ml
VG/PG mix bases without nicotine: €0.15 + VAT per ml
Nicotine kits:
- 18-20 mg/ml: €0.20 + VAT per ml
- 10 mg/ml: €0.15 + VAT per ml

To put this into perspective, a 10 ml container with a 10 mg/ml nicotine concentration will see a price increase of €1.50, while a product with a 20 mg/ml concentration will have a €2.00 increase.

The Impact on Consumers

The new tax will lead to significant price increases across various vaping products:

100 ml nicotine-free shortfill: +€18.15 including VAT
50 ml nicotine-free shortfill: +€9.08 including VAT
10 ml liquids: An increase between +€1.81 and +€2.42 including VAT
Nicotine kits: Prices will approximately triple, with an increase of +€2.42 including VAT
PG/VG mix bases without nicotine (1 liter): If the tax applies to these bases, the current price could increase by 14 times, adding +€181.15 in VAT and taxes

These price hikes will not only affect occasional vapers but also those who rely on vaping as a tool to quit smoking. Many consumers may find themselves exploring alternatives or turning to the unregulated market, which can pose significant health risks.

Read more: Spain’s Proposed Vaping Regulations: A Regressive Approach to Tobacco Harm Reduction

Adapting to the New Landscape

In light of these changes, consumers will need to be proactive in adapting to the new vaping landscape. Some strategies to consider include:

Making purchases before the tax takes effect: If you have the means, stocking up on your preferred products before April 1 can help you save money in the short term.
Opting for aromas and longfills: These formats, which allow you to create your own liquids, are not subject to the new tax. They may become more popular among vapers looking to save money while still enjoying their preferred flavors.
Choosing 100% PG or 100% VG bases: As these bases are not suitable for vaping on their own, they are not subject to the new tax. Mixing your own liquids using these bases can be a more cost-effective option.
Avoiding the illegal market: While it may be tempting to turn to unregulated sources for cheaper products, doing so can expose you to significant health risks. Stick to reputable, legal vendors to ensure the safety and quality of your vaping products.

The Future of Vaping in Spain

The introduction of this new tax marks a significant shift in Spain’s vaping industry. Specialized stores will need to adjust their offerings, potentially removing heavily taxed products like shortfills and promoting more affordable options like aromas and longfills.

It remains to be seen how consumers will respond to these changes in the long term. Some may choose to quit vaping altogether, while others may find ways to adapt and continue enjoying their preferred products.

As a consumer, staying informed about these changes and making smart, health-conscious choices will be crucial in navigating this new landscape. By understanding the tax structure, exploring alternatives, and supporting reputable vendors, you can continue to enjoy vaping while minimizing the financial impact of the new tax.

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Matthew Ma

Marketing at Ecigator

With over a decade of experience in the e-cigarette industry, Matthew Ma is a seasoned expert in both the manufacturing and usage aspects of vaping products. His extensive background has provided him with a deep understanding of the intricacies and evolving dynamics of e-cigarettes.