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V3138-19 ·12 November 2019 ·consulta-vinculante Medium impact
Tax

Cigarettes containing a blend of tobacco and medicinal plants are subject to the Tobacco Duties Tax

A consultant inquired whether products composed of 25% tobacco and 75% medicinal plants are subject to the Tobacco Duties Tax. The DGT ruled that, as they contain tobacco, they are classified as cigarettes and are therefore subject to the tax.

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Lifecycle

2019-11-12PublishedPublished 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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