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V0045-21 15 January 2021 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto sobre el alcohol y bebidas derivadas

Import of vanilla extract for food use is exempt from Alcohol Tax

A query was raised regarding whether the importation of an alcohol-based product used to flavour sponge cakes is exempt from the Alcohol and Derived Beverages Tax. The DGT ruled that, as it is used to prepare a food flavouring, the exemption provided by law applies.

The question raised

Whether the importation of the described product is exempt from the Tax on Alcohol and Derived Beverages under Article 42.6 of Law 38/1992, of December 28, on Excise Duties.

The DGT's ruling

The product is subject to the tax because it contains cane sugar alcohol with a concentration exceeding 1.2% vol. However, as the alcohol is used in the preparation of flavorings for food products, the condition for refund under Article 22.1.a of Law 38/1992 is met, allowing the application of the import exemption pursuant to Article 42.6 of the same regulation.

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