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V2453-24 ·5 December 2024 ·consulta-vinculante Medium impact
Tax

Non-alcoholic wine deliveries are subject to VAT and cannot maintain tax suspension status

A winery has enquired whether dealcoholised wine can remain under the tax suspension regime for warehouses and whether the dealcoholisation service is exempt from VAT. The DGT has ruled that non-alcoholic wine is not subject to excise duties; therefore, its removal from the dealcoholising facility terminates the tax suspension regime.

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2024-12-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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