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A brewery sought clarification on whether the hydroalcoholic mixture obtained from a dealcoholisation process could be added to conventional beer to create a higher-strength beverage for export. The Directorate-General for Taxes (DGT) ruled that while reuse is permitted, the resulting product cannot be marketed as beer.
This ruling clarifies the regulatory status of by-products from dealcoholisation processes, affecting how manufacturers categorise and tax reconstituted beverages.
The tax team reviews your specific situation.
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