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A company has requested a ruling on whether tobacco-free heated herb sticks containing nicotine are subject to Tobacco Excise Duty. The Directorate-General for Taxes (DGT) has ruled that they are, as these products are classified as 'other smoking tobacco' under current regulations.
Cuestión planteada La consultante desea saber si este producto está incluido en el ámbito objetivo del Impuesto sobre las Labores del Tabaco.
Los productos constituidos por sustancias distintas del tabaco que respondan a los criterios de tabaco para fumar se consideran labores del tabaco. En este caso, el producto de hierbas calentadas se ajusta a la definición de 'tabacos para fumar' del artículo 59.4.a) de la Ley de Impuestos Especiales. Por tanto, el producto está incluido en el ámbito objetivo de este impuesto.
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