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V0870-21 ·13 April 2021 ·consulta-vinculante Medium impact
Tax

Tobacco products tax applies to tobacco-free marshmallow leaves as smoking filler

A company has requested a ruling on whether the importation of dehydrated marshmallow leaves, containing no tobacco or nicotine, is subject to the Tobacco Products Tax. The Directorate-General for Taxes (DGT) has ruled that, as these are non-prohibited substances suitable for smoking and serve no medicinal purpose, they are classified as tobacco products.

In 6 key points

How it affects those involved

Companies importing non-tobacco plant materials intended for smoking must account for the Tobacco Products Tax, even in the absence of nicotine.

Lifecycle

2021-04-13PublishedPublished 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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