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Una empresa fabricante de líquidos para cigarrillos electrónicos consulta si la importación de aromas concentrados para su fabricación está sujeta al nuevo impuesto especial. La DGT determina que si los aromas tienen múltiples usos, no forman parte del ámbito del impuesto, pero el devengo ocurrirá en la fabricación cuando se mezclen para obtener el líquido final.
The tax team reviews your specific situation.
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