Estructura y tipos del impuesto especial que grava el tabaco y los productos relacionados con el tabaco (refundición)

Presentada por César Luena

Añadido: (3a) The World Health Organization does not recommend the use of nicotine-containing products (liquids for e-cigarettes, other manufactured tobacco, nicotine pouches and other nicotine products) for smoking cessation and instead advocates for strengthening health systems to provide evidence-based cessation measures, including behavioural counselling and approved pharmacotherapies. Instead, these products, whether combustible or smokeless, pose a growing threat to cardiovascular health. While tobacco smoking continues to cause millions of deaths annually, the rapid uptake of e-cigarettes, heated tobacco and synthetic nicotine pouches, particularly among the youth, risks reversing decades of progress in tobacco control. The precautionary principle therefore requires that all such products be subject to excise duties commensurate with their addictive properties and public health risks1a. 1a Münzel, T., Crea, F., Rajagopalan, S., & Lüscher, T. (2025). Nicotine and the cardiovascular system: Unmasking a global public health threat. European Heart Journal. https://doi.org/10.1093/eurheartj/ehaf1010. and Chen, D. T.-H., Grigg, J., & Filippidis, F. T. (2024). European Respiratory Society statement on novel nicotine and tobacco products, their role in tobacco control and “harm reduction”. European Respiratory Journal, 63(2), 2301808. https://doi.org/10.1183/13993003.01808-2023.

Texto tal como lo publica el PE, en inglés. PE783.318