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

The Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products is a special manufacturing tax regulated by the Excise Tax Law and Regulations.

As an indirect tax, its purpose is to tax consumption in the Peninsula or the Balearic Islands (territorial scope of the tax) of the products included in its target area.

In addition to the taxable events specific to excise duties on manufacturing, the taxable events for this tax include the holding of products for commercial purposes as of April 1, 2025, and their introduction into the Peninsula or the Balearic Islands from the territory of other Member States.

The sender of the products is the taxpayer unless the introduction is for commercial purposes, in which case the recipient of the products is the taxpayer.

The sender of the products may be the remote seller located in another Member State or the technological platform that acts as an intermediary, facilitating the delivery of the products to the Peninsula or the Balearic Islands. In this regard, it is important to note that the 2005 health regulations in Spain prohibit distance sales (those in which the seller and the final consumer are located in different countries) of e-cigarette liquids.

Information regarding electronic identification options for complying with the obligations arising from this tax can be found on the State Tax Administration Agency's website.

Yes. The fees accrued for this tax must be added to calculate the VAT tax base.

In the Tax on Liquids for Electronic Cigarettes and other Tobacco-related Products, no special provisions are made for taxpayers under the VAT equivalence regime.

No special type of equivalence surcharge is planned. Since the general VAT rate (21%) applies to deliveries of products subject to the tax on e-cigarette liquids and other tobacco-related products, the applicable equivalent surcharge rate in these cases is 5.2%.

Currently, no tax marks are planned for products subject to tax on e-cigarette liquids and other tobacco-related products. The requirement for tax stamps will require prior amendment to the Special Tax Regulations.

Before you begin your activity, you must register as a manufacturer in the territorial tax registry. Among other requirements, you must provide a guarantee of 6,000 euros. Once authorized and registered, you will be able to receive, store, manufacture, process, and ship products subject to tax suspension. To process registration and authorization, you must contact the Managing Office where your business is located.

You are required to keep records of the movements, operations, or processes of products subject to the tax (SILICIE) that occur in the establishment authorized as a factory, which is subject to the control of the Special Tax Intervention.

The circulation of products subject to tax for commercial purposes must be covered by a circulation document. When shipping products from the establishment authorized as a factory, you must record the output (SILICIE) and issue the corresponding document that supports the circulation.

Except in the case of imports, you must self-assess and pay the accrued tax quotas by submitting the corresponding self-assessment (form 573), with the settlement period being monthly. The filing obligation is waived during settlement periods in which no fee is payable.

You can find the information and links you need to fulfill your obligations on the State Tax Administration Agency's website.

The owner of the factory (or authorized warehouse) is the taxpayer of the tax. The invoice issued upon the release of the products from the factory must reflect the amount of the accrued fee on the purchasers of the products, who are obliged to bear it. If the products are not your property, the legal impact must be on the person for whom you carry out the transaction.

The invoice issued must separately state the tax on e-cigarette liquids and other tobacco-related products and VAT. For the purpose of calculating the accrued fees, it is important to remember that the former is part of the taxable base of the latter.

Since the products originate from the Peninsula or the Balearic Islands, this is a case of internal circulation.

Except for the exceptions provided for in section 5 of article 15 of the Excise Tax Law, the entry of taxable products with accrued tax into a factory is not permitted. Circulation from another factory or bonded warehouse will be carried out under a suspension regime supported by an electronic administrative document issued by the sender.

The factory must record (SILICIE) and finalize the aforementioned circulation document upon receipt of the products.

Since the products originate from the territory of other Member States, this is a case of intra-Community circulation. In this case, the establishment must be registered in the territorial tax registry as a factory and as an intra-community purchaser.

Except for the exceptions provided for in section 5 of article 15 of the Excise Tax Law, the entry of taxable products with accrued tax into a factory is not permitted. Therefore, traffic must be carried out under suspension.

Since the tax is not harmonized, once products subject to the tax are introduced into the Peninsula and the Balearic Islands, their circulation to the factory under a suspension regime must be supported by a commercial document issued by the sender, identifying the start date of the shipment, the sender, the recipient, as well as the nature and quantity of the product.

The factory must record (SILICIE) the subsequent receipt of the products.

Except for the exceptions provided for in section 5 of article 15 of the Excise Tax Law, the entry of taxable products with accrued tax into a factory is not permitted.

Once the products subject to tax have been introduced into the Peninsula and the Balearic Islands, their movement from the import customs office to the factory constitutes internal movement and must be carried out under a duty suspension regime, supported by an electronic administrative document issued by a person or entity authorized as a registered consignor.

The factory must record (SILICIE) and finalize the aforementioned circulation document upon receipt of the products.

These operations include introductions from the Canary Islands or the cities of Ceuta or Melilla.

Before operating your business, you must register as a bonded warehouse in the territorial tax registry. Among other requirements, you must provide a guarantee of 6,000 euros (this requirement is not required for duty-free shops located in ports or airports that are also considered bonded warehouses). No minimum volume of activity is required. Once authorized and registered, you will be able to receive, store, process, and ship products subject to tax suspension. To process registration and authorization, you must contact the Managing Office where your business is located.

You are required to keep records of the movements, operations, or processes of products subject to tax (SILICIE) that occur in the establishment authorized as a tax warehouse, which is subject to the control of the Special Tax Intervention.

The circulation of products subject to tax for commercial purposes must be covered by a circulation document. When shipping products from an establishment authorized as a bonded warehouse, you must record the output (SILICIE) and issue the corresponding document that supports the circulation.

Except in the case of imports, you must self-assess and pay the accrued tax quotas by submitting the corresponding self-assessment (form 573), with the settlement period being monthly. The filing obligation is waived during settlement periods in which no fee is payable.

You can find the information and links you need to fulfill your obligations on the State Tax Administration Agency's website.

The holder of the tax warehouse (or authorized depository) is the taxpayer. The invoice issued upon the release of products from the bonded warehouse must reflect the accrued fee on the purchasers of the products, who are obliged to bear it. If the products are not your property, the legal impact must be on the person for whom you carry out the transaction.

The invoice issued must separately reflect the tax on e-cigarette liquids and other tobacco-related products and VAT. For the purpose of calculating the accrued fees, it is important to remember that the former is part of the taxable base of the latter.

Since the products originate from the Peninsula or the Balearic Islands, this is a case of internal circulation.

Except for the exceptions provided for in section 5 of article 15 of the Excise Tax Law, the entry of taxable products with accrued tax into a bonded warehouse is not permitted. Circulation from another factory or bonded warehouse will be carried out under a suspension regime supported by an electronic administrative document issued by the sender.

The bonded warehouse must record (SILICIE) and finalize the aforementioned circulation document upon receipt of the products.

Since the products originate from the territory of other Member States, this is a case of intra-Community circulation. In this case, the establishment

must be registered in the territorial tax registry as a tax warehouse and as an intra-community purchaser.

Except for the exceptions provided for in section 5 of article 15 of the Excise Tax Law, the entry of taxable products with accrued tax into a bonded warehouse is not permitted. Therefore, traffic must be carried out under suspension.

As the tax is not harmonized, once the products subject to the tax are introduced into the Peninsula and the Balearic Islands, their circulation to the tax warehouse must be carried out under a suspension regime supported by a commercial document issued by the sender, identifying the start date of the shipment, the sender, the recipient, as well as the nature and quantity of the product.

The bonded warehouse must record (SILICIE) the subsequent receipt of the products.

Except for the exceptions provided for in section 5 of article 15 of the Excise Tax Law, the entry of taxable products with accrued tax into a bonded warehouse is not permitted.

Once the products subject to tax have been introduced into the Peninsula and the Balearic Islands, their movement from the import Customs Office to the bonded warehouse will be internal and must be carried out under a suspension regime supported by an electronic administrative document issued by a person or entity authorized as a registered consignor.

The bonded warehouse must record (SILICIE) and finalize the aforementioned circulation document with the receipt of the products.

These operations include introductions from the Canary Islands or the cities of Ceuta or Melilla.

The tax regulations govern the refund of previously paid tax to the owner if the products subject to the tax on e-cigarette liquids and other tobacco-related products are destroyed under the control of the Tax Administration or returned to the factory for recycling.

In cases where products under the control of the Tax Administration are destroyed, the owner must first request authorization from the Managing Office of the location where the establishment storing the products is located.

Once authorization has been obtained, the destruction of the products must be carried out in the presence of the Inspection. If applicable, the Managing Office will agree to the refund of the fee.

In the event of returning products to the factory for recycling, the owner must first request authorization from the Managing Office of the establishment where the products are stored, specifying the approval of the authorized warehouse owner of the factory where the products will be returned.  

Once authorization has been obtained and the return of the product has been communicated to the Managing Office at the location of the factory, the authorized warehouse owner of the factory must record the receipt of the products (SILICIE). If applicable, the authorized warehouse will refund the agreed fee and may deduct it from the tax period in which the products entered the warehouse.

The tax regulations govern the refund of previously paid tax to the owner if the products subject to the tax on e-cigarette liquids and other tobacco-related products are shipped outside the Peninsula and the Balearic Islands.

For shipments to the Canary Islands, Ceuta, Melilla, or countries outside the European Union, refunds can be requested by submitting Form 590, available on the electronic site of the State Tax Administration Agency.

In the case of shipments destined for the territory of another Member State, the refund must be requested by submitting Form A24, available on the Electronic Office of the State Tax Administration Agency. Shipping will be presumed when the delivery is exempt from VAT because it is an intra-community delivery.

The taxpayer is the recipient of the products and must register in the territorial tax registry as an intra-community purchaser prior to their introduction. To do so, you must contact the Managing Office where you have your tax domicile.

The tax accrual occurs at the time of receipt of the products. The accrued fees must be self-assessed and paid by submitting the corresponding self-assessment form (form 573), with the settlement period being monthly.

From the introduction of the taxable products into the Peninsula and the Balearic Islands until they are received by the recipient, the movement of the products must be documented by a commercial document issued by the sender that identifies the start date of the shipment, the sender, the recipient, as well as the nature and quantity of the product.

Failure to comply with these obligations may result in the collection of outstanding contributions, in addition to the imposition of penalties applicable to the various violations described for this purpose.

The State Tax Administration Agency's website contains the information and links necessary to comply with the obligations arising from the introduction.

The taxpayer is the declarant or the person referred to in the Union Customs Code when the accrual occurs due to an import and registration in the territorial tax registry is not required.

The tax accrued upon release of imported products for consumption is settled by Customs in the customs declaration. (SAD)

From the introduction of taxable products into the Peninsula and the Balearic Islands until they are received by the recipient, the movement of the products is covered by a customs declaration.

These operations include introductions from the Canary Islands or the cities of Ceuta or Melilla.

The information and links necessary to comply with the obligations arising from the introduction can be found on the State Tax Administration Agency's website.

Those who store taxable goods for commercial purposes must submit an information declaration of their stored stock as of April 1, 2025, specifying the quantity and type based on the applicable tax rate.

A standardized form can be found on the Electronic Office, which will allow you to comply with this obligation and facilitate the subsequent adjustment of declared stocks by submitting the corresponding self-assessment (form 573). Stocks subject to the suspension regime within a factory or bonded warehouse will be exempt from the obligation to regularize.

Failure to comply with these obligations may result in the collection of outstanding contributions, in addition to the imposition of penalties applicable to the various violations described for this purpose.

As of April 1, 2025 (the date from which the tax is payable), the products subject to the tax were already owned by the establishment that will market them, even if they were physically received later.

Considering that you acquired them for marketing purposes, you must include them in your informational declaration and, in due course, regularize them.

In this way, these products will be treated the same as stocks physically stored as of April 1, 2025, for subsequent marketing.

The company that sells the products and the vending machine is responsible for the sale. As a taxpayer, you will be required to file the information return in your name for the products in the vending machine as of April 1, 2025, and, in due course, adjust the corresponding fees.

The owner of the establishment is granting the use of his facilities in exchange for a commission agreed upon with the company that owns the products subject to the tax. This transfer of the use of its physical space does not entail any tax burden on e-cigarette liquids and other tobacco-related products.

Products stored for sale to the public are considered to be intended for commercial purposes, even if the quantities are less than those provided for in section 9 of article 15 of the Excise Tax Law. Those who store them are required to file the corresponding information return reporting the stockpiles stored as of April 1, 2025, and, at the appropriate time, to regularize the corresponding quotas.

If there are no stocks stored as of April 1, 2025, the declaration must be submitted stating that the stocks are zero. In this case, there will be no subsequent obligation to regularize.

If the quantity of stock stored is lower than that provided for in section 9 of article 15 of the Excise Tax Law, the declaration must be submitted stating the quantities stored. In this case, there will be an obligation to regularize the previously declared amounts.