The Government has approved the regulation that develops the control standards for raw tobacco and its penalty regime, established in Law 11/2021, of July 9, as reported this Wednesday in the Official State Gazette (BOE).

Specifically, this regulation is aimed at controlling the raw tobacco market, as well as preventing the use of this product for clandestine manufacturing or irregular tobacco trade.

This standard develops what is established in Law 11/2021, of July 9, on prevention measures and the fight against tax fraud, which has established for the first time in Spain, and for the entire national territory, registration, accounting standards and circulation documents and their corresponding regime of infractions and sanctions on operators and establishments that work with raw tobacco.

In this way, the registration in the Raw Tobacco Operators Registry is established, obtaining the raw tobacco operator number, the accounting obligations that these operators must comply with, as well as the circulation documents that must cover movements in Spanish territory. of raw tobacco.

The communications of information and data established in this regulation applicable to operators and transporters for third parties of raw tobacco and the special provisions of the sanctioning administrative procedure are also established.

The control regime applies to the operators of said product, carriers and other persons involved in the marketing and distribution.

In this way, registration in this registry is mandatory for the raw tobacco operators to whom this rule applies, as well as the representatives designated by the raw tobacco operators that are not established in Spain, but have tax domicile in Spain. said territory.

The regulations establish a set of obligations of a registration and accounting nature, since raw tobacco operators must keep an accounting system in computerized format in which all purchase, sale, movement into or out of Spanish territory will be recorded. or raw tobacco warehouses or warehouses, and information, regulating the powers of the control bodies and a specific penalty regime applicable to non-compliance with the obligations established by law.

The BOE specifies that those natural or legal persons with establishments registered in the excise manufacturing tax records of the State Tax Administration Agency will be exempt from the obligation of this raw tobacco accounting, and who comply with the obligation to keep and supply accounting in accordance with the provisions of articles 50 or 129 of the Regulation of Excise Taxes, approved by Royal Decree 1165/1995, of July 7.

On the other hand, the regulation includes the destruction of seized raw tobacco, but samples will be obtained beforehand for the necessary analyzes to determine its nature and composition. Thus, all destructions carried out must be recorded in the minutes and documented in detail.