Effect of excise tax on sugar-sweetened beverages in Catalonia, Spain, three and a half years after its introduction.

Background: The World Health Organisation urges countries to levy specific excise taxes on SSBs. Currently, more than 50 countries have introduced some type of tax on SSBs. In March 2017, the Autonomous Region of Catalonia approved the introduction of a tiered excise tax on SSBs for public health reasons.