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V1061-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

A 3% loss of pure alcohol is permitted for each hot production process of derivative beverages

A derivative beverage manufacturer has requested clarification on the allowable percentage of losses in its two hot production processes. The DGT has clarified that, as these are independent processes, a 3% allowance applies to the pure alcohol in each one.

In 6 key points

How it affects those involved

This clarification provides legal certainty for manufacturers regarding the calculation of excisable alcohol losses during multi-stage hot production processes.

Lifecycle

2020-04-24PublishedPublished 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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