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V0293-21 ·18 February 2021 ·consulta-vinculante Medium impact
Tax

'Hard seltzer' drinks classified under heading 2208 and subject to Alcohol and Derived Beverages Tax

A company has requested a ruling on whether its carbonated 'hard seltzer' drink should be taxed as a fermented beverage or a derived beverage. The DGT has determined that, due to its organoleptic characteristics and production process, it must be classified under heading 2208 of the Combined Nomenclature.

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2021-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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