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V4134-15 23 December 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · labores del tabaco

New heat-not-burn tobacco product subject to Tobacco Duties Tax

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.

The question raised

Liability of said product for the Tobacco Products Tax, in the event that it is marketed in Spain.

The DGT's ruling

The product falls within the scope of application of Law 38/1992 as it is a tobacco product. It does not classify as a cigarette or as a cigar or cigarillo due to its mode of consumption and composition. Therefore, it is subject to the Tobacco Products Tax as other tobacco products. The applicable tax rate is the proportional rate.

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