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MEDIUM
FISCAL

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

V1601-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1601-25
Published
11 Sept 2025

Summary

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.

In 6 key points

Lifecycle

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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