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V0871-21 ·13 April 2021 ·consulta-vinculante Medium impact
Tax

Dealcoholised wine with an alcohol content exceeding 1.2% vol. is classified as still wine

A company that dealcoholises wine to adjust its alcohol content has requested a ruling on the tax classification of the resulting product. The DGT has determined that, provided no hydroalcoholic mixture is added to the final product, it is considered still wine if it exceeds 1.2% vol.

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Lifecycle

2021-04-13PublishedPublished 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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