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V1601-25 ·11 September 2025 ·consulta-vinculante Medium impact
Tax

Cannot import one litre of alcohol and one litre of exempt intermediate product

A traveller asks whether they can import one litre of alcohol, one litre of intermediate product and three litres of still wine without paying taxes. The DGT responds that it is not possible as the one litre of alcohol uses up the full 100% allowance for that product type.

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2025-09-11PublishedPublished 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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