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V2947-19 ·23 October 2019 ·consulta-vinculante Medium impact
Tax

Tax stamps on derivative beverages may be rendered invalid by indelible printing of 'void' or 'cancelled'

A company enquired whether tax seals on beverages intended for export could be marked with the words 'void' or 'cancelled' instead of being physically destroyed. The Directorate-General for Taxes (DGT) ruled that indelible printing may be used as a method of invalidation, provided it is carried out under administrative supervision.

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2019-10-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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