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A manufacturer of e-liquid asks whether importing concentrated fragrances for production is subject to the new special tax. The DGT states that if fragrances have multiple uses, they are outside the tax scope, but taxation arises at the point of mixing to produce the final liquid.
Cuestión planteada Si a la importación de los aromas, destinados a la fabricación en régimen suspensivo, se produce o no el devengo del Impuesto sobre los Líquidos para Cigarrillos Electrónicos y otros Productos relacionados con el Tabaco.
Si los aromas importados son susceptibles de múltiples aplicaciones, no forman parte del ámbito objetivo del impuesto y su importación no genera el hecho imponible. No obstante, cuando se mezclen con otros componentes para obtener líquidos para vapeo, se realizará el hecho imponible de fabricación. El devengo de este último se producirá a la salida de la fábrica, salvo que se destinen a otros regímenes suspensivos o exportación.
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