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A company has requested a ruling regarding the taxability of a patented tobacco product consumed via an aerosol produced by electric heat. The Directorate-General for Taxes (DGT) has determined that the product is subject to tax under the category of other tobacco products.
Cuestión planteada Sujeción de dicho producto al Impuesto sobre las Labores del Tabaco, en caso de que se comercialice en España.
El producto forma parte del ámbito de aplicación de la Ley 38/1992 al ser una labor de tabaco. No clasifica como cigarrillo ni como cigarro o cigarrito por su forma de consumo y composición. Por tanto, queda sujeto al Impuesto sobre las Labores del Tabaco como otras labores del tabaco. El tipo impositivo aplicable es el proporcional.
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