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V0001-26 8 January 2026 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuestos especiales

Vin distributor may choose between registered or certified recipient system

A wine distribution company asks whether it must receive all intracommunity purchases as a regular certified recipient or whether it can continue using the guaranteed delivery system. The DGT responds that it may choose the most appropriate procedure depending on each case.

The question raised

The applicant wishes to know whether they are obliged to receive all wine acquired in another Member State under the authorization of an authorized regular consignee or whether they may also continue to receive wine through the system of guaranteed shipments.

The DGT's ruling

The regulations do not require that all receptions of products subject to excise duties be carried out through a single system. The taxable person may employ the circulation procedure they deem most appropriate to their circumstances. If the product is under a suspensive regime, they may receive it as an occasional registered consignee; if the tax has already been accrued in another Member State, they may receive it as an authorized regular consignee.

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