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V1582-21 ·26 May 2021 ·consulta-vinculante Medium impact
Tax

Chopped or whole tobacco leaf is considered a tobacco product if it can be smoked without industrial processing

A company marketing unmanipulated tobacco leaf that intends to carry out the primary processing of raw tobacco has requested a ruling on its status. The DGT has determined that tobacco that can be smoked after manual shredding constitutes a tobacco product subject to excise duty.

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2021-05-26PublishedPublished 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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