Tobacco and alcohol customs allowances in Spain (2026)

Last reviewed: 9 October 2026

In short: Spanish law presumes commercial holding above 800 cigarettes, 10 litres of spirits, 90 litres of wine and 110 litres of beer bought in other EU states. From third countries the franchise is 200 cigarettes, 1 litre of spirits over 22%, 4 litres of still wine and 16 litres of beer.

RuleWhat applies
Cigarettes from an EU state: allowance or guide level (pieces)Personal allowance for travellers800 pieces [1]
Spirits from an EU state: allowance or guide level (litres)Personal allowance for travellers10 litres [1]
Wine from an EU state: allowance or guide level (litres)Personal allowance for travellers90 litres [1]
Beer from an EU state: allowance or guide level (litres)Personal allowance for travellers110 litres [1]
Cigarettes from outside the EU: duty-free allowance (pieces)Personal allowance for travellers200 pieces [2]
Spirits over 22% vol. from outside the EU: duty-free allowance (litres)Personal allowance for travellers1 litres [2]
Still wine from outside the EU: duty-free allowance (litres)Personal allowance for travellers4 litres [2]
Beer from outside the EU: duty-free allowance (litres)Personal allowance for travellers16 litres [2]

Notes

  • Article 15.9 sets quantities above which goods acquired in other EU states are presumed to be held for commercial purposes unless shown otherwise. Goods from the Canary Islands follow the third-country rules.
  • Travellers aged 17 or over. Quantities are per person and can be combined up to the total. The Canary Islands limits for sea and air arrivals are the same.
  • Travellers aged 17 or over. 1 litre of spirits over 22% (or 80% vol. alcohol), or 2 litres of drinks under 22%, fortified or sparkling wine; combinable. Still wine and beer come on top.

Sources

  1. Boletín Oficial del Estado: Ley 38/1992, de 28 de diciembre, de Impuestos Especiales (consulted 9 October 2026) · all sources
  2. Agencia Tributaria: Franquicias: Tabaco, alcohol y otras mercancías (consulted 9 October 2026) · all sources

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General information, not legal advice. Rules change: check the official source before you fly or ride.