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V0896-22 ·27 April 2022 ·consulta-vinculante Medium impact
Tax

Refund of alcohol tax may be requested if denatured alcohol cannot be used

An alcohol trading company has enquired whether it can recover the tax paid on alcohol resold to cosmetic companies. The DGT indicates that, as the tax has already been accrued, the appropriate route is a refund under Article 43 of the LIE, subject to specific conditions.

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2022-04-27PublishedPublished 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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