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V0045-21 ·15 January 2021 ·consulta-vinculante Medium impact
Tax

Import of vanilla extract for food use is exempt from Alcohol Tax

A query was raised regarding whether the importation of an alcohol-based product used to flavour sponge cakes is exempt from the Alcohol and Derived Beverages Tax. The DGT ruled that, as it is used to prepare a food flavouring, the exemption provided by law applies.

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2021-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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