Doctrine by topic · DGT Observatory

Import Duties: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 10 rulings · 2014–2021

Current position

The importation of products that, while not tobacco, are capable of being smoked, is classified as tobacco products if an exclusively medicinal function is not justified. These products are subject to import duties, VAT (IVA), and the Tobacco Products Tax. In other cases, the exemption from import duties for provisioning depends on the specific purpose and requires customs surveillance to certify its use.

The DGT's position remains stable regarding the nature of the importation, but it has clarified the classification of non-tobacco products. While initial rulings focused on the provisioning and re-importation of vehicles or goods, more recent ones delimit the taxation of non-traditional smokable substances. No change in criterion is observed, but rather an application of the rule to new products.

Turning points

  1. V0870-21

    Establishes that products such as marshmallow leaves are considered tobacco products if they are capable of being smoked and lack a medicinal function.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0870-21 13 Apr 2021

Tobacco products tax applies to tobacco-free marshmallow leaves as smoking filler

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
labores del tabacopicadura para liarsustancias de tráfico no prohibidoimpuesto especialderechos de importación Ley 38/1992 de Impuestos EspecialesLey 13/1998 de Ordenación del Mercado de Tabacos
Affects CompanyExpat · Non-residentIndividual
V0041-21 15 Jan 2021

Non-tobacco plant products smoked as cigarettes are subject to Tobacco Excise Duty

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
labores del tabacoimpuesto especialsustancias de tráfico no prohibidoderechos de importacióncigarrillos Ley 38/1992, de Impuestos EspecialesLey 13/1998, de Ordenación del Mercado de Tabacos y Normativa Tributaria
Affects CompanyExpat · Non-residentIndividual
V1053-19 17 May 2019

Introduction of medicines from Canary Islands constitutes importation

SG de Impuestos sobre el Consumo
importación de bienesterritorio de aplicación del impuestoreimportación exentahecho imponiblederechos de importación LIVA — Ley 37/1992 del IVA art. 3LIVA — Ley 37/1992 del IVA art. 17
Affects CompanyExpat · Non-residentIndividual
V3300-15 26 Oct 2015

Sale of a tourist vehicle is subject to ITPAJD unless under temporary import regime

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
matrícula turísticaimportación temporaltransmisiones patrimoniales onerosasexenciónderechos de importación TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1.ATRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.5
Affects CompanyExpat · Non-residentIndividual
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