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V0304-23 ·16 February 2023 ·consulta-vinculante Medium impact
Tax

Plato degree for Beer Tax is calculated based on original dry matter before fermentation

The applicant inquired whether the Plato degree should be measured using the original value or the final value after fermentation. The DGT ruled that, due to the current transitional period, it must be calculated based on the original dry matter before fermentation begins.

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2023-02-16PublishedPublished 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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