Raw tobacco

General information

In the first Additional Provision of Law 11/2021, on measures to prevent and combat tax fraud, transposing Council Directive ( EU ) 2016/1164, of 12 July 2016, control regulations on raw tobacco are established.

These rules affect natural or legal persons, or entities without legal personality, that carry out an economic or commercial activity with raw tobacco found or circulating in Spain.

For the purposes of this regulation, raw tobacco includes the leaves and other natural parts of the tobacco plant once cured or dried, when they are not considered to be tobacco products under the provisions of the Special Tax (Tax on Tobacco Products). This concept does not include in any case the living plant or the cut plant that is not cured or dried.

In the case of tobacco leaf farmers who carry out the activity of curing or drying the leaves and other natural parts of the tobacco plant, not directly, but through agricultural processing companies, agricultural cooperative societies or producer organizations, the following are considered raw tobacco operators: the companies, cooperative societies, organizations mentioned and other entities or natural or legal persons that carry out, on behalf of the farmers, such activities

In the first Additional Provision of Law 11/2021, the obligation to register in the Registry of Raw Tobacco Operators is established and the circulation of raw tobacco through Spanish territory is regulated.