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V3308-19 ·2 December 2019 ·consulta-vinculante Medium impact
Tax

Shipment of alcoholic beverages to private individuals in the EU must follow distance selling rules

A transport company inquired about the procedures and documentation required to ship alcoholic beverages purchased by tourists from a Spanish winery to other EU countries. The DGT ruled that, as the recipients are private individuals, the applicable procedure is that of distance selling.

In 6 key points

How it affects those involved

This clarification confirms that shipments to non-professional consumers must comply with distance selling regulations rather than excise movement procedures.

Lifecycle

2019-12-02PublishedPublished 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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