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V0809-25 ·12 May 2025 ·consulta-vinculante Medium impact
Tax

Each cigarette must carry its own fiscal stamp if sold individually

A tobacco distributor asks whether a fiscal seal can be placed on the wholesale box or must go on each cigarette. The DGT replies that the stamp must be on the smallest unit of consumer sale.

In 6 key points

Lifecycle

2025-05-12PublishedPublished 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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