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V3406-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Intermediate products with tax already accrued cannot be received at a wine production facility

A wine producer has enquired whether they may receive intermediate products with the tax already paid for the purposes of ageing and bottling. The Directorate General for Taxes (DGT) has ruled that it is not possible to receive products with the tax already accrued at a production facility; however, both products may be manufactured at the same premises under a suspensive regime, provided certain requirements are met.

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2016-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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