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The applicant asks whether the sale of whole tobacco leaves in a herbalist shop is subject to Tobacco Products Tax. The DGT rules that if the leaves are capable of being smoked without industrial processing, they constitute a tobacco product subject to the tax, and their sale is restricted to tobacco shops.
Cuestión planteada Sujeción al Impuesto Especial sobre Labores de tabaco.
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 sí lo está. Si las hojas no presentan cortes pero son susceptibles de ser fumadas, se consideran una labor de tabaco. La actividad de transformar un producto no sujeto en uno sujeto constituye fabricación y debe realizarse en una fábrica. Además, la venta de productos del tabaco solo puede realizarse en expendedurías de tabaco y timbre o mediante máquinas expendedoras autorizadas.
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