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A company marketing unmanipulated tobacco leaf that intends to carry out the primary processing of raw tobacco has requested a ruling on its status. The DGT has determined that tobacco that can be smoked after manual shredding constitutes a tobacco product subject to excise duty.
Cuestión planteada Obligaciones relativas al Impuesto sobre las Labores del Tabaco en relación con la actividad actual y la que pretende desarrollar en el futuro.
La hoja de tabaco entera o troceada tiene la consideración de "demás tabacos para fumar" si es susceptible de ser fumado sin transformación industrial ulterior. El factor determinante es que el producto pueda fumarse tras operaciones de picado manual realizadas por el consumidor final. Si la industria de primera transformación realiza ventas al por menor de tabaco acondicionado para su consumo, se considera fabricante de labores de tabaco.
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