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A company has requested a ruling on whether the importation of dehydrated marshmallow leaves, containing no tobacco or nicotine, is subject to the Tobacco Products Tax. The Directorate-General for Taxes (DGT) has ruled that, as these are non-prohibited substances suitable for smoking and serve no medicinal purpose, they are classified as tobacco products.
Cuestión planteada Impuestos que han de gravar este producto
Los productos constituidos por sustancias de tráfico no prohibido que no sean tabaco, pero que sean susceptibles de ser fumados, tienen la consideración de labores del tabaco si no se justifica una función exclusivamente medicinal. En este caso, las hojas de malvavisco se clasifican como picadura para liar. Por tanto, su fabricación e importación están sujetas al Impuesto sobre las Labores del Tabaco y a los derechos de importación.
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