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V2537-20 ·27 July 2020 ·consulta-vinculante Medium impact
Tax

Food products containing alcohol may be subject to IABD based on pure alcohol content

The applicant inquired whether their organic alcoholic products (CN code 2106.90.98) are subject to excise duties. The DGT ruled that if they contain more than 1.2% vol. of alcohol from CN codes 2207 or 2208, they are subject to IABD, unless they meet specific exemption or refund requirements.

In 6 key points

Lifecycle

2020-07-27PublishedPublished 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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