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V1498-16 ·11 April 2016 ·consulta-vinculante Medium impact
Tax

Receipt of beer under suspension regime permitted in a derivative beverage factory for liqueur production

A derivative beverage factory has enquired whether it may receive beer under a suspension regime for the purpose of producing liqueur. The Directorate-General for Taxes (DGT) has ruled that this operation constitutes a transformation process that must be carried out within a factory and under a suspension regime.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for manufacturers using intermediate products like beer to create new alcoholic beverages, confirming that such processes fall under the suspension regime for excise duties.

Lifecycle

2016-04-11PublishedPublished 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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