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V1310-25 11 July 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial de fabricación

Distributor must charge VAT on e-cigarette liquids to buyers

Hacienda confirms that distributors must charge the liquid tax to buyers, who will bear the cost.

The question raised

It is asked whether, in this case, the tax must continue to be passed on to the following acquirers or if, conversely, it already forms part of the price and should not be subject to subsequent pass-on and settlement.

The DGT's ruling

The distributor must pass on the tax levies to the applicant, as it cannot be inferred from the latter that they are a holder of a tax warehouse. The acquirer, by bearing the legal pass-on, may transfer the amount via the price to its customers, but is not obliged to effect the pass-on according to the terms of Article 14 of the LIE and Article 18 of the Regulations.

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