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V2568-18 ·19 September 2018 ·consulta-vinculante Medium impact
Tax

A wine preparation with added alcohol is classified as an intermediate product for excise duty purposes

An entrepreneur inquires about the classification of a wine preparation with 15% vol. that is sent to Austria to be transformed into sangria. The DGT determines that the initial product is an intermediate product and that the classification of the final product in Austria is the responsibility of the authorities of that country.

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Lifecycle

2018-09-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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