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A taxpayer inquired whether the sale of cut and packaged tobacco leaves is subject to Tobacco Duties Tax. The DGT ruled that while unprocessed leaves are not subject to the tax, cut tobacco that is suitable for smoking is, as it is considered part of the product's manufacture.
Cuestión planteada Obligaciones relativas al Impuesto sobre Labores del Tabaco, en relación con la actividad descrita.
La hoja de tabaco sin elaborar no está sujeta al impuesto, pero el tabaco cortado o fraccionado susceptible de ser fumado sin transformación industrial ulterior constituye una labor del tabaco sujeta al impuesto. Obtener dicho producto a partir de uno no sujeto se considera fabricación. Por tanto, la actividad debe realizarse en una fábrica autorizada y requiere inscripción en el Registro de Operadores del Comisionado para el Mercado de Tabacos.
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