Skip to main content

Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products.

Learn about the tax on e-cigarette liquids, nicotine bags and other nicotine products

Skip information index

Exemptions

In addition to those provided for in the Special Tax Law, the following are exemptions:

  1. The importation or introduction into the internal territorial scope of products subject to tax carried personally by travelers over seventeen years of age from territories other than the internal territorial scope (provided that they do not exceed 20 milliliters of liquids for electronic cigarettes, 200 units of nicotine bags or 200 grams of other nicotine products).
  2. The importation or introduction into the internal territorial scope of products subject to the tax issued, occasionally, from territories other than the internal territorial scope by an individual to another individual without any payment of any kind (provided that they do not exceed 10 milliliters of liquids for electronic cigarettes, 30 units of nicotine bags or 150 grams of other nicotine products).
  3. The manufacture, import or introduction into the internal territorial area of products subject to the tax that leave said area destined for the territory of the European Union and that are under a suspension regime, which will be considered as completed.
  4. The manufacture, import or introduction into the internal territorial area of products subject to the tax that are intended for carrying out scientific analyses or those related to the quality of the products, from factories or tax warehouses.
  5. the manufacture, import or introduction into the internal territorial area of the products subject to the tax that are intended to be delivered by duty-free shops and transported in the personal luggage of travellers travelling, by air or sea, outside the internal territorial area.
  6. the introduction into the internal territorial scope of products subject to tax that are intended for the uses provided for in section 1 of article 9 of the Special Tax Law (deliveries within the framework of diplomatic or consular relations, deliveries to international organizations or armed forces, deliveries within the framework of agreements with third countries or international organizations or supplies to aircraft or vessels other than private recreational vessels).