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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.
Cuestión planteada Si la importación del producto descrito está exenta del Impuesto sobre el Alcohol y Bebidas Derivadas al amparo del artículo 42.6 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
El producto está sujeto al impuesto por contener alcohol de caña de azúcar con grado superior al 1,2 % vol. Sin embargo, al utilizarse el alcohol en la preparación de aromatizantes para productos alimenticios, se cumple el supuesto de devolución del artículo 22.1.a de la Ley 38/1992, lo que permite aplicar la exención de la importación según el artículo 42.6 de la misma norma.
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