Spanish Minister of Health Salvador Illa states that smoking is the cause of many health care expenditures. Therefore, one will try to change the habits of the population by making it more expensive to smoke.
You also look at where you should smoke / not smoke in the public space. Work is being done on tightening the rules.
Other goods, in turn, become cheaper. One of the rules is the differentiated VAT that exists in Spain.
A pack of cigarettes costs around 5 euros in Spain at this time.
Cigarettes are already charged with the highest VAT, 21 percent.
There are three VAT rates in Spain. One at 21 percent, one at 10 percent and one at 4 percent.
The lowest, the 4 percent, applies to all the basic foods as expressed.
The expected tax reform will reduce VAT on more goods. You reduce from 21 percent to 10 percent on some items and from 10 percent to 4 on others. Services, entertainment and more are also in play.