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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.
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Last updated Sept. 1, 2023