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V0974-18 ·17 April 2018 ·consulta-vinculante Medium impact
Tax

Tobacco-free and nicotine-free herbal sheets not subject to Tobacco Products Excise Duty

A company sought clarification on whether herbal sheets used for wrapping loose tobacco were subject to Tobacco Products Excise Duty. The DGT has ruled that, as they contain neither tobacco nor nicotine, they constitute an ingredient rather than a tobacco product.

In 6 key points

How it affects those involved

This ruling clarifies the tax status of non-tobacco alternatives, distinguishing between tobacco products and herbal ingredients for rolling purposes.

Lifecycle

2018-04-17PublishedPublished 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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