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A company has requested clarification on whether the distribution of whole tobacco leaves, vacuum-packed or in tins, is subject to Tobacco Excise Duty. The Directorate-General for Taxes (DGT) has ruled that unprocessed leaves are not subject to the tax; however, if they are suitable for smoking without further transformation, they are considered a tobacco product and their preparation constitutes manufacturing.
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. No obstante, el tabaco que sea susceptible de ser fumado sin transformación industrial ulterior constituye una labor del tabaco. La actividad de obtener un producto objeto del impuesto a partir de uno no sujeto se considera fabricación. Por tanto, dicha 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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