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V2025-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

E-cigarette trade classified under n.e.c. product headings depending on business model

A query was made regarding which IAE headings apply to the wholesale and retail trade of e-cigarettes and accessories, including street vending. The DGT has determined that headings for products not elsewhere classified (n.e.c.) must be used.

In 6 key points

How it affects those involved

Businesses trading e-cigarettes and accessories must ensure they are registered under the correct n.e.c. headings in the IAE, depending on whether they operate wholesale, retail, or via street vending.

Lifecycle

2022-09-21PublishedPublished 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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