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V0945-18 ·11 April 2018 ·consulta-vinculante Medium impact
Tax

El producto 'angostura' no requiere precinta fiscal al circular fuera del régimen suspensivo

Se consulta si un amargo aromático (angostura) con 44,7 % vol. debe llevar precinta fiscal al salir de un depósito fiscal. La DGT responde que, al no ser considerado bebida derivada, no necesita dicha precinta.

Lifecycle

2018-04-11PublishedPublished 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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