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V0293-21 18 February 2021 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · nomenclatura combinada

'Hard seltzer' drinks classified under heading 2208 and subject to Alcohol and Derived Beverages Tax

A company has requested a ruling on whether its carbonated 'hard seltzer' drink should be taxed as a fermented beverage or a derived beverage. The DGT has determined that, due to its organoleptic characteristics and production process, it must be classified under heading 2208 of the Combined Nomenclature.

The question raised

Taxation of said product as a fermented beverage or a derived beverage for the purposes of the Tax on Alcohol and Alcoholic Beverages.

The DGT's ruling

The 'hard seltzer' must be classified under heading 2208 of the Combined Nomenclature as it does not possess the organoleptic characteristics of fermented beverages under heading 2206. As it is a product obtained by the fermentation of aqueous sugar solutions and lacks the properties of juices or natural products, it falls within the objective scope of the Tax on Alcohol and Derived Beverages. The applicable tax rate is that established in Article 39 of Law 38/1992.

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