Skip to content
V3417-20 ·25 November 2020 ·consulta-vinculante Medium impact
Tax

Import of flavouring agents may be exempt from Alcohol and Derived Beverages Tax

A query was raised regarding whether an imported vanilla-flavoured product for sponge cakes is exempt from Alcohol and Derived Beverages Tax. The DGT indicates that the exemption depends on whether the product contains alcohol with a volume strength exceeding 1.2% vol. and whether its use would allow for a tax refund.

In 6 key points

Lifecycle

2020-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact