Introduction:
The aim of this paper was to estimate the number of deaths, potential years of lost working life and, loss of productivity attributable to tobacco by the year 2014 for the Spanish population older than 35 years old.

Material and Methods:
Considering the human capital approach, labor productivity was approximated through remuneration in the labor market using the average gross wage. Employment data were obtained from the INE's Labor Force Survey. Deaths were obtained from the Register of Deaths. Relative risks associated to death rate with active cigarette smoking and smoking cessation was applied. The future values obtained were applied an annual discount rate of 3% and an annual rate of growth of labor productivity of 1%. Univariate deterministic sensitivity analysis was performed on discount rates and labor productivity growth rates. Potential Years of Lost Work Life (APVLP) were also estimated.

Results:
In summary, between 13.243-14.158 deaths have been estimated to be attributable to smoking to a population older than 35 years old. In addition, it has been estimated that between 21.830-23.271 of APVLP because of this habit. Therefore, this corresponded to 248.86-266.60 million euros of monetary losses in 2014. Most of the losses are concentrated in the malignant tumors of the trachea, bronchi, and lung.

Conclusions:
The monetary value attributed to labor losses associated with smoking mortality was high especially for oncological related diseases. Therefore, it is important to include these costs in economic evaluations of tobacco programs.

Funding:
This project was funded by the Spanish Ministry of Economy and Competitiveness under the “Programa Estatal de Investigación, Desarrollo e Innovación Orientada a los Retos de la Sociedad, Plan Estatal de Investigación Científica Técnica y de Innovación 2013-2016” programme. Research project references: ECO2013-48217-C2-1 & ECON2013-48217-C2-2-R (http://invesfeps.ulpgc.es/en). The funder had no influence over the conducting of this study or the drafting of this manuscript.