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V2112-19 ·12 August 2019 ·consulta-vinculante Medium impact
Tax

Destruction of alcoholic waste may be carried out on-site or off-site under specific conditions

A brewery has requested clarification on the procedure for destroying waste with an alcohol content exceeding 1.2% vol. The Directorate-General of Taxes (DGT) explains that destruction can be performed within the establishment itself, subject to authorisation, or at authorised centres following a specific procedure.

In 6 key points

How it affects those involved

This clarification provides legal certainty for beverage manufacturers regarding the disposal of alcoholic waste and the compliance requirements for excise duty purposes.

Lifecycle

2019-08-12PublishedPublished 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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