HTP Tax Gap Map: Spain | Campaign for Tobacco-Free Kids
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Tax Gap of Heated Tobacco Products in Spain

Currently, heated tobacco is not defined in the tax code. It is instead taxed as “other smoking tobacco.” A mixed excise tax system is applied to other smoking tobacco products and hence heated tobacco. The ad valorem excise rate is 28.4% of the retail sale price and the minimum excise is EUR 22 per kg.

Spain applies a mixed excise tax system with a minimum excise to cigarettes. Since 2020, the specific excise rate is EUR 24.7 per 1000 cigarettes, the ad valorem rate is 51% of the retail sale price. There is a tiered minimum excise of EUR 131.5 per 1000 cigarettes (general rate) and EUR 141 per 1000 cigarettes if the price is less than 196 per 1000 units.



Last updated Sept. 1, 2023