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V0853-19 ·23 April 2019 ·consulta-vinculante Medium impact
Tax

Sending alcohol as gifts to other EU countries via courier is prohibited without meeting personal or commercial transport requirements

An individual enquired whether wine bottles could be sent as gifts to relatives in other EU Member States using a courier service. The DGT ruled that customs exemptions and the principle of free movement cannot be applied to individuals who do not transport the goods themselves.

In 6 key points

How it affects those involved

This ruling clarifies that the use of third-party courier services for sending alcohol within the EU prevents individuals from benefiting from customs exemptions or free movement rules reserved for personal transport.

Lifecycle

2019-04-23PublishedPublished 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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