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V0616-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Heated nicotine herb products subject to Tobacco Excise Duty

A company has requested a ruling on whether tobacco-free heated herb sticks containing nicotine are subject to Tobacco Excise Duty. The Directorate-General for Taxes (DGT) has ruled that they are, as these products are classified as 'other smoking tobacco' under current regulations.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for nicotine-containing non-tobacco products, ensuring they fall under the same excise duty framework as traditional smoking products.

Lifecycle

2024-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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