It includes a housing (1) within which a resistor (3) is arranged connected to two connections (2) projecting through the bottom of the housing (1), further provided with an aluminium plate (5) serving as a radiator which is held inside at the top of the housing (1), held by strips (6) in the latter. The housing (1) and the aluminium plate (5) are provided with a hole (7) through which a wick may pass to project through the mouth of a container holding liquid product to be vaporised, by heating the wick through the resistor. A frame-like spacer element (8) is arranged on the housing (1) with fixing means to the housing (1), defining a supporting surface for a tablet (12), which tablet may be spaced to a greater or lesser extent by means of the spacer element (8) in order for said tablet (12) to be reached at all times by the appropriate heat to be full efficiently vaporised. The heating device may be used for both liquid and solid products.