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V2990-21 ·24 November 2021 ·consulta-vinculante Medium impact
Tax

Converting wort into beer is classified as manufacturing and is subject to Beer Tax

A company has requested a ruling on whether the activity of purchasing beer wort, fermenting it on-site, and subsequently packaging it is subject to Beer Tax. The Directorate General for Taxes (DGT) has ruled that this process constitutes manufacturing through transformation.

In 6 key points

How it affects those involved

This ruling clarifies that the biological transformation of wort into beer triggers tax liability, affecting companies involved in the fermentation and packaging stages.

Lifecycle

2021-11-24PublishedPublished 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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