E-Cigarette Regulatory Report: Spain

In Spain, e-cigarettes are not subject to excise tax duties and excise stamps as in other EU jurisdictions, but everything indicates that new taxes will be imposed in the near future.

The government has been working on a new regulation that will impose further restrictions on e-cigarettes and taxes. Details of the proposal will be published and the bill will be debated in Parliament this year. The Ministry of Health plans to have the regulation approved by 2022.

Taking into account to the initial draft of the amendment of the Tobacco Act that the government published in November 2019 and the statements that the government has repeatedly made in recent months, we anticipate that the new restrictions could include a ban on distance sales of e-cigarettes, restricting the sale of e-cigarettes and refills to shops authorised by the state’s administration, and a ban on the display of e-cigarettes and refills in shops. In general, the new regulation will seek to equate the regulation of conventional tobacco products with e-cigarettes.

Future regulation may also seek to impose an excise duty on e-cigarettes and refills, although no details have been given. So far the government has focused on restricting the products’ access and appeal.