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V5488-26 ·18 August 2026 ·consulta-vinculante Medium impact
Tax

IABD refunds may be requested if alcohol used in bakery products does not exceed 5 litres per 100 kg

A bakery company has enquired whether it can apply for tax benefits due to the use of aniseed-flavoured spirits in its products. The DGT has indicated that no exemptions apply; however, the company may be entitled to a tax refund subject to certain limits and requirements.

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2026-08-18PublishedPublished 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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