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A query was raised regarding whether a tobacco leaf product labelled for air freshening is subject to excise duty. The DGT has determined that, as it can be smoked after simple shredding, it constitutes a tobacco product subject to tax.
Cuestión planteada Determinar si el producto se encuentra sujeto al Impuesto sobre Labores del Tabaco y, en su caso, en que epígrafe de las tarifas del Impuesto sobre Labores del Tabaco, establecidas en el artículo 60 de la Ley de Impuestos Especiales, debe encuadrase.
El producto es susceptible de ser fumado tras una operación de picado que no requiere un proceso industrial y puede realizarla el consumidor. Por tanto, se considera una labor de tabaco sujeta al Impuesto sobre las Labores del Tabaco según el artículo 59.4 de la Ley 38/1992. El tipo impositivo aplicable es el del 28,4 por 100 del precio de la labor, con el mínimo de 22 euros por kilogramo establecido en el artículo 60 de la misma ley.
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